The purpose of a WBS is to identify terminal elements (the actual items to be done in a project). Therefore, WBS serves as the basis for much of project planning.
Work breakdown structure is a very common project management tool. Many United States government statements of work require work breakdown structures.
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Whether the WBS should be activity-oriented or deliverable-oriented is a subject of much discussion. There are also various approaches to building the WBS for a project (see e.g. How to Build a Work Breakdown Structure below). Project management software, when used properly, can be very helpful in developing a WBS, although in early stages of WBS development, plain sticky notes are the best tool (especially in teams).
An example of a work breakdown for painting a room (activity-oriented) is:
How to build a WBS
The size of the WBS should generally not exceed 100-200 terminal elements (if more terminal elements seem to be required, use subprojects). The WBS should be up to 3-4 levels deep. Each level should be 5-9 elements broad. These suggestions derive from the following facts:
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