Work breakdown structure (WBS): Levels, steps and examples

Alicia Raeburn contributor headshotAlicia Raeburn
June 9th, 2026
10 min read
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Summary

A work breakdown structure (WBS) is a project management tool that helps you break down complex projects into smaller, manageable parts arranged in a simple order. In this guide, you’ll learn about the main parts of a WBS, the two main types, important principles like the 100% and 8/80 rules, and how to create your own WBS using timelines, Kanban boards, or calendars.

A work breakdown structure (WBS) is a way to visually break down a project. It starts with the overall scope and shows each deliverable, making it clear how everything fits into the main project. Since a work breakdown structure is displayed visually, it can be created using a combination of workflow management software and project management frameworks. Some of these methods include timelines, Kanban boards, and calendars.

In this guide, we’ll explain how to create a work breakdown structure, what to include, and give examples you can use in your own projects.

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What is a work breakdown structure?

A work breakdown structure (WBS) is a hierarchical decomposition of a project's total scope into smaller, manageable deliverables. It visually organizes work from the top-level objective down to individual tasks, making it easier to plan, assign, and track progress.

What's included in a work breakdown structure

Every WBS is made up of a few core components:

WBS element

What to include

Why it matters

WBS dictionary

A short description of each WBS element, including task names, deliverables, owners, budgets, milestones, approvals, dependencies, and status.

A WBS dictionary gives teams the details that don’t fit neatly into the visual chart.

Task name

A brief name for each task or work package, usually just a few words.

Short task names make the WBS easier to scan and understand.

Task description

A one- or two-sentence summary of the work and its goal.

Descriptions help team members understand what the work involves before they begin.

Deliverable

The output the team needs to complete, such as a report, design, launch plan, or approved mockup.

Deliverables keep the WBS focused on what the project must produce.

Task owner

The person or team responsible for completing the work and answering questions.

Ownership helps project managers know who to contact when work changes or deadlines shift.

Task budget

The estimated cost for each task or work package, including what the team plans to spend and when.

Budget tracking helps teams compare planned costs with actual spending.

Milestones

Important points in the project timeline, such as completed phases, approvals, or delivery dates.

Milestones help teams track progress toward larger project goals.

Approvals

Are any review steps or sign-offs required before work can move ahead?

Approval details help teams avoid delays caused by missing feedback or decisions.

Completion date

The target date or final date for each task, work package, or deliverable.

Completion dates help teams track timing and adjust plans when project details change.

Task status

A progress label, such as open, in progress, in review, or complete.

Status updates

Project managers use work breakdown structures to help teams break down complex project scopesvisualize projects and dependency-related deliverables, and give team members a visual project overview. From there, you'll organize your structure based on the hierarchical levels of sub-deliverables. Your project might also include phases based on the work needed and the overall project timeline.

The two main types of work breakdown structure

Most work breakdown structures fall into two main categories: deliverable-based and phase-based. Both organize the total project scope into smaller parts, but they use different starting points. A deliverable-based WBS starts with what the team needs to produce, whereas a phase-based WBS starts with the project's major stages.

  • A deliverable-based WBS, also called a deliverable-oriented WBS, organizes work by project deliverables. For example, a website redesign WBS might include deliverables like brand guidelines, messaging, page designs, and photography. Use this format when the final outputs are known, and your team needs to break each one into smaller, manageable tasks.

  • A phase-based WBS organizes work by project phase or stage in the project lifecycle. For example, a software rollout WBS might include phases like planning, design, development, testing, launch, and post-launch. Use this format when the project follows a sequence of stages, especially if each phase has its own deliverables, owners, and deadlines.

You may also see related terms like cost breakdown structure, resource breakdown structure, risk breakdown structure, or organizational breakdown structure. Those tools can support project planning, but they serve different purposes. A WBS focuses on the scope of work required to complete the project, while related breakdown structures support cost estimation, resource allocation, or risk planning.

Why use a WBS in project management?

The project management triangle

A WBS gives your team a way to plan and execute complex projects. Breaking large initiatives into smaller pieces helps you control scope, timelines, and resources more effectively.

Key benefits of using a WBS include:

  • Improved scope control: Defining every deliverable upfront reduces the risk of scope creep and missed requirements.

  • More accurate estimates: Breaking work into smaller components makes it easier to estimate time and costs.

  • Better team alignment: Everyone can see how their work contributes to the overall project objective.

  • Clearer accountability: Assigning owners to each work package ensures nothing falls through the cracks.

  • Easier progress tracking: You can monitor completion at each level to identify potential delays early.

No matter if you’re running a product launch, construction job, or marketing campaign, a WBS helps turn your ideas into actionable steps.

Read: Get organized fast with a free work breakdown structure template

What are the core levels of a work breakdown structure?

The levels in a WBS help separate work based on how each piece connects to the main project goal. Because every project is different, your WBS levels may vary depending on the project scope, timeline, and amount of detail your team needs.

Levels of a work breakdown structure

Many work breakdown structures use five core levels. Each level connects to the level above it, starting with the main project objective and breaking down into phases, deliverables, supporting work, and work packages.

Level 0: The project objective

The first level of a WBS is the simplest version of the project. It includes the project objective, which is usually the final goal or end product. Teams often use a statement of work, project charter, or scope statement to define this level before breaking the project into smaller parts.

For example, if your project team is revamping your website design, Level 0 might look like this:

  • Launch new website design

Level 0 gives your team the basic objective. The work needed to complete that objective appears in the levels below it.

Read: How to write an effective project objective, with examples

Level 1: Key phases or deliverables

Level 1 breaks the project objective into major categories of work. Depending on your WBS type, these categories might be project phases, key deliverables, or functional workstreams.

For example, here are Level 1 categories for a new website design:

  • Brand updates

  • Messaging

  • Visual design

  • Photography

Level 1 provides your team with a high-level view of the key work required to complete the project.

Read: How to write an effective project objective, with examples

Level 2: Major deliverables or tasks

Level 2 lists the major deliverables, tasks, or dependencies within each Level 1 category. These pieces of work help your team understand what needs to happen before each larger work area can be finished.

For example, here are Level 2 tasks needed to launch a new website design:

  • Host a creative brainstorming session

  • Revamp brand guidelines

  • Create a messaging approach

  • Redesign your logo

  • Add new photography

Level 2 adds more detail than Level 1, but it still keeps the project manageable before your team breaks work into smaller parts.

Level 3: Supporting tasks or activities

At Level 3, you break larger deliverables into smaller supporting tasks or activities. These pieces help teams see the specific work required before they define the final work packages.

Continuing the website design example, here are Level 3 activities:

  • Choose brand colors

  • Build a brand mood board

  • Assign UX designers

  • Build a mockup design

  • Review and approve mockups

  • Schedule a brand photoshoot

  • Resize and edit pictures

Level 3 helps teams review the work that supports each larger deliverable before assigning the lowest-level WBS elements.

Level 4: Work packages

Work packages are the lowest level of the WBS. Each work package should be specific enough for one owner or team to estimate, complete, and track.

For example, “build a mockup design” might become a work package with:

  • Owner: UX designer

  • Due date: June 15

  • Budget: $2,500

  • Status: In progress

  • Approval requirement: Design lead review

Work packages give teams the details they need to assign responsibility, estimate time and cost, and track work through completion. After creating work packages, teams may break them into smaller tasks or subtasks when they build the project management plan.

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How to create a work breakdown structure

A work breakdown structure helps teams turn a complex project into smaller pieces of work that they can plan, assign, estimate, and track. Use these steps to define your project scope, organize deliverables, and choose a visual format your team can use throughout the project.

To save setup time, start with a WBS template already formatted for timelines, boards, or calendars.

How to create a work breakdown structure

Step 1. Define the project scope

Start with the overall project goal. Identify what the project includes, what it excludes, and what the team needs to deliver by the end of the work. For example, if your team is redesigning a website, the project scope might include new brand guidelines, updated messaging, page designs, photography, and launch support. It might exclude work like a full content audit, paid media updates, or ongoing site maintenance.

Step 2. Review project documents

Review the documents that explain the project’s goals, requirements, and limits. Depending on the project, those documents might include a statement of work, a project charter, a project management plan, a scope statement, or a stakeholder brief.

These documents help you identify important details before you start breaking work into smaller pieces, including:

  • Project goals

  • Required deliverables

  • Timeline requirements

  • Cost estimations

  • Approval needs

  • Known risks

  • Stakeholder responsibilities

Step 3. Identify the main deliverables or phases

Next, decide how you want to organize the first level of your WBS. A deliverable-based WBS groups work by what the team needs to produce, while a phase-based WBS groups work by major project stages.

For a website redesign, a deliverable-based WBS might include:

  • Brand guidelines

  • Messaging

  • Page designs

  • Photography

  • Launch plan

A phase-based WBS might include:

  • Planning

  • Design

  • Build

  • Review

  • Launch

Choose the structure that makes the project easier to plan and manage.

Step 4. Break deliverables into smaller work packages

[Old Product UI] Product marketing launch project in Asana, spreadsheet-style view with project deliverables (Lists)

Break each major deliverable or phase into smaller pieces of work. Keep going until each work package feels specific enough for one owner or team to estimate, complete, and track.

For example, “page designs” might break down into:

  • Homepage mockup

  • Product page mockup

  • Blog page mockup

  • Navigation design

  • Mobile design review

Avoid breaking work into pieces that are too small to manage. If a work package takes only a few minutes, you may have gone too far. If it feels too broad to estimate, break it down again.

Step 5. Assign owners, dates, budgets, and status

Product UI: Assigning copies of tasks in Asana

Add the details your team needs to manage each work package. At a minimum, each work package should have an owner, a due date, and a status.

Depending on the project, you may also want to add:

  • Budget

  • Estimated hours

  • Approval requirements

  • Milestones

  • Priority

  • Risk level

  • Supporting files

Ownership matters because every work package needs someone responsible for questions, updates, and completion.

Step 6. Create or update the WBS dictionary

A WBS dictionary gives your team more detail than a visual chart can show. Use it to define each work package and document the information people need to complete the work correctly.

A WBS dictionary can include:

  • Work package name

  • Short description

  • Owner

  • Deliverable

  • Due date

  • Budget

  • Dependencies

  • Approval requirements

  • Status

Keep entries short and practical. The dictionary should help people understand the work without turning into a long project document.

Step 7. Map dependencies and review for missing work

Review your WBS before the project begins. Look for missing deliverables, duplicate work, unclear ownership, and dependencies that could affect timing.

Ask questions like:

  • Does every deliverable in the project scope appear in the WBS?

  • Does each work package support a larger deliverable or phase?

  • Does each work package have an owner?

  • Do any tasks depend on work that has not been added?

  • Did we include any work outside the project scope?

Use the 100% rule as your guide: the WBS should include all work required to complete the project, with nothing extra added.

Step 8. Choose a WBS format

After you define the work, choose a visual format that fits how your team plans, schedules, and tracks projects.

[Product ui] Gantt chart project, organized timeline view in Asana with dependencies and due dates (Timeline)

Format

Use when

How it helps

Tree diagram

You want to show the WBS as a hierarchy during early planning.

A tree diagram shows how the project objective breaks into deliverables, supporting tasks, and work packages.

Timeline or Gantt chart

You need to plan dates, dependencies, milestones, and deadline changes.

Timeline views help teams see task timing, connected work, and critical paths that could affect the final deadline.

Kanban board

Your team manages work by status.

Boards help teams review active work, sort tasks by stage, and move items from open to in progress to complete.

Calendar

Your project depends on due dates, scheduled milestones, or time-sensitive deliverables.

Calendars help teams review upcoming work by day, week, or month.

Flowchart

Your project depends on repeated steps, handoffs, or approvals.

Flowcharts work best as a companion to your WBS because they show process order, while a WBS shows work hierarchy.

Your WBS format may change as the project develops. Start with the structure that helps your team define the work, then use the format that makes planning and tracking easier. You can start your WBS by importing an existing spreadsheet or building it directly in timeline software. It's up to you to decide which visual is right for your team.

Read: 3 visual project management layouts (and how to use them)

WBS rules and best practices

Best practice

What it means

How to apply it

Follow the 100% rule

Your WBS should include all work required to complete the project, with nothing extra added.

Review the WBS against the project scope. Add missing deliverables, and remove work that does not support the approved project.

Use the 8/80 rule

Each work package should generally take between 8 and 80 hours to complete.

Break down work packages that take more than 80 hours. Combine or simplify items that take less than 8 hours when they add too much detail.

Focus on deliverables

A WBS should show what the team needs to produce, not every small action someone will take.

Use deliverable-based wording, such as “approved homepage mockup,” instead of action-based wording, such as “schedule design meeting.”

Assign one owner

Every work package needs one person or team responsible for updates, questions, and completion.

Add an owner to each work package so the project manager knows who to contact when work changes or deadlines shift.

Document details in a WBS dictionary

A visual WBS can’t hold every detail your team needs.

Use the WBS dictionary to document descriptions, owners, deliverables, deadlines, budgets, dependencies, risks, and approval requirements.

Review dependencies

Some work packages depend on approvals, handoffs, budget decisions, or work from another team.

Review dependent work before the project begins so your team can plan the right order and spot timing risks early.

Update the WBS when scope changes

A WBS should reflect the current project scope.

When stakeholders add, remove, or change deliverables, update the WBS and note how the change affects owners, deadlines, budgets, or dependencies.

Work breakdown structure example

Now that you know what goes into a WBS and how to build one, let's look at a tangible example. While your template will look different depending on the method you use, your WBS should include similar task hierarchies and levels.

Work breakdown structure example

Here is an example work breakdown structure to get you started:

WBS name: Website design

Description: Revamp our old website design to align with the new branding.

Completion date: 9/15/21

Budget: $50,000

Level 1:

  1. Revamp website design

Level 2:

  1. Revamp brand guidelines (Complete)

  2. Create messaging approach (Complete)

  3. Redesign logo (In progress)

  4. Add new photography (Open)

Level 3:

  1. Revamp brand guidelines

  • Brand colors, Kat Mooney

  • Brand mood board, Kat Mooney

  • Design UX, Ray Brooks

  1. Create a messaging approach

  • Headline, Daniela Vargas

  • Mission statement, Daniela Vargas

  • Language guidelines, Daniela Vargas

  1. Redesign logo

  • Sketch, Kabir Madan

  • Mockups, Kat Mooney

  • Final designs, Kat Mooney

  1. Add new photography

  • Photoshoot, Kabir Madan

  • Photo edits, Kat Mooney

  • Final selections, Kabir Madan

Remember that your WBS will look different depending on the project's size, complexity, timeline, and the software you use.

Build your work breakdown structure with Asana

A work breakdown structure isn't hard to create once you get the hang of it. By adding a visual hierarchy to your project, you and your team gain clarity and focus on work that matters. With Asana, you can easily switch between lists, timelines, boards, and calendars without missing a beat. Spending less time on busywork means more time for impactful work.

Get started and see how Asana can help you build better projects.

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