ABSTRACT
The work breakdown structure (WBS) is considered by many project managers as a tool for developing their project plan — most view it as only a means to that end. In fact, it is my opinion that most project managers wrongly view it as only the Gantt display in their project software. On the other hand, I view the WBS as both an essential step to a project plan and an end unto itself (Figure 20.1, Figure 20.2).
