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WBS stands for Work Breakdown Structure. It is something that helps breakdown the whole projects scope into smaller and more manageable pieces. This is also a very important process in project management. To be able to actually execute the project, the project scope is broken down into manageable tasks by creating a work breakdown structure (WBS). In other words, a WBS is a deliverable-oriented hierarchy of the work that must be performed to accomplish the objectives of and create the deliverables for the project.

Decomposition is a technique used for subdividing the project deliverables into smaller, manageable tasks called work packages. The WBS is a hierarchical structure with work packages at the lowest level of each branch. Based on their complexity, different deliverables can have different levels of decomposition.

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