Cost Breakdown Structure is the breakdown of a project into cost elements. This breakdown is typically in line with the Work Breakdown Structure (WBS); indicating "where" cost are allocated. The breakdown can sometimes be in line with the company's Chart of Accounts, indicating "what" the costs are for. In theory, cost could be in line with "who" is spending the cost, "when" costs are being spent, etc.
contract WBS
Usually the Project Manager with the help of his Leads is involved in the creation of the Work Breakdown Structure.
What is work breakdown structure
A WBS (Work breakdown structure) Dictionary.
Work Breakdown Structure
Organization Breakdown Structure (Project Management)
Liver
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A Work Breakdown Structure (WBS) is a diagram of the project deliverables in a tree (hierarchical) format. According to the PMBOK, work not defined in the WBS is outside the scope of the project.
Program
the liver
the liver