The Work Breakdown Structure (WBS) follows on from the Implementation Schedule and provides the detail behind each key activity showing tasks, deliverables and allocated resources including staff. WBSs vary depending on the complexity and type of project undertaken. There is no single format that must be adopted, as long as there is a clear line of sight between the Implementation Schedule, scope and WBS. For complex projects, a WBS will extend over many pages. Key phases of work usually form the first-level element in the WBS, followed by the component elements of activities and tasks at the second.
