In a work breakdown structure, detailed cost estimates and resource assignments are not required.
A WBS (Work breakdown structure) Dictionary.
contract WBS
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.
Usually the Project Manager with the help of his Leads is involved in the creation of the Work Breakdown Structure.
the companys organizational structure.
What is work breakdown structure
A flowchart is used to illustrate the logic of the program. To illustrate the structure we typically use a hierarchical tree, where the main function serves as the root.
N-channel enhancement mode device
Organization Breakdown Structure (Project Management)
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Work Breakdown Structure