In project management, the work breakdown structure (WBS) is the hierarchy breakdown of the scope of work needed to be carried out by the team to accomplish certain project objectives as well as to create the deliverable. It is a tool that is used to help the project team communicate the processes and tasks that are involved in executing the project. It is used by the project manager and team to develop the schedule, costs, and resource requirements.

The Work Breakdown Structure Component is defined as an entry or input in the work breakdown structure at any level. Within the WBS component is the WBS element. It is defined as a single WBS component and it can also be located anywhere within the WBS.

Since it is located at any level, it can exist in different forms such as a work package or a simple work breakdown structure element. There are no restrictions on what this project management component can become thus it can take any forms. The work breakdown structure component is essential in project management because all other project management processes and activities depend on it. Without it is difficult for project managers to create the project schedule, costs, and requirements.