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Work Breakdown Structure ( WBS)

In other words, we believe that these latest packages are small enough to be work packages. We could have had additional levels of control packages between the top-level control package and the work packages, but, for the sake of simplicity, the example project stops here. In what follows we will refer to any of these packages as control packages but to only the lowest-level packages as work packages. This structure of control packages we have just described for
the example project is referred to as the Work Breakdown Structure or simply the WBS, for the project.
There are other meaningful subdivisions of the work besides the work breakdown structure. Subdividing the work by discipline (craft) may be useful for supporting monthly labor reporting; for example, electrical or carpentry or masonry activities could be grouped together.