A Work Breakdown Structure (WBS) is the crucial element of project management. It is a tool to identify and combine a projectдЫЄs distinct work elements in a method that would aid to дЫчcategorize and characterize the total work scope of the projectдЫЄ (Work breakdown structure). In managing a project, a work breakdown structure assists the project manager as it is a dynamic tool, and its elements may vary from a product, data, service or any combination. With a work breakdown structure, estimation and control of cost becomes an easier task. This structure helps in creating a framework and provides guidance in terms of schedule development and control.