A work breakdown structure (WBS) in project management and systems engineering, is a tool used to define and group a project’s discrete work elements in a way that helps organize and define the total work scope of the project.

WBS elements may be products, data, services, or a combination of these.  WBS provides the necessary framework for detailed cost estimating and control along with providing guidance for schedule development and control.  Additionally, the WBS is a dynamic tool and can be revised and updated as needed by the project or program  manager.

For more New Product Development (NPD) and innovation program definitions and terms, click here.