Work Breakdown Structure(WBS)
A hierarchical decomposition of project work into manageable components, used for planning, scheduling, pricing, and earned value management.
Overview
A Work Breakdown Structure (WBS) is a deliverables-oriented hierarchy that breaks project work into smaller, manageable components. Each level represents an increasingly detailed definition of work. The WBS forms the foundation for scheduling, cost estimation, resource allocation, and earned value management. It is required for many DoD and complex civilian contracts.
Why It Matters in GovCon
WBS development is often a proposal requirement and a contract deliverable. The government may provide a contract WBS (CWBS) that offerors must use, or allow offerors to propose their own. The WBS drives the basis of estimate, labor loading, and EVM reporting. A well-constructed WBS demonstrates understanding of scope and supports accurate pricing.
Key Details
- Hierarchy: Top level = project; lower levels = phases, work packages, activities.
- 100% Rule: The WBS must capture 100% of scope; nothing falls "outside" the WBS.
- Work Packages: Lowest level of the WBS; discrete units of work that can be scheduled and costed.
- Contract WBS: Some contracts impose a CWBS; contractors map their work to it.
- EVM: The WBS is the framework for assigning planned value and measuring earned value.
- MIL-STD-881: DoD has a standard for WBS development on defense programs.
How GovCon Data Can Help
GovCon Data's AI proposal tools help you structure WBS-aligned technical approaches and pricing that map cleanly to solicitation requirements and evaluation criteria.
Related Terms
- Earned Value Management (EVM)
- Statement of Work (SOW)
- Contract Line Item Number (CLIN)
- Project Management Body of Knowledge (PMBOK)
More Acquisition Terms
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