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Breakdown of work ( project ) into smaller components is known as work breakdown structure. This structure is commonly used in project management and system engineering .It behaves like a tree structure which is used to enhance the productivity of the work. It divides its project into manageable components like systems, subsystems, components , tasks , substasks etc.Work breakdown structure creates all the elements in the organized form . WBS includes resource allocation, task assignment, responsibilities, measurement and control of the project.
Reasons for creating work breakdown structure :
Organizations are able to assist the project accurately .
Responsibilities are assigning to the different person which help in increasing the productivity of the product .
Control points are shown by different person .
Estimation of cost, risk and time are obtained more accurately.