2. The Work Breakdown Structure. As you have learned from your reading in the PMBOK this week, the Work Breakdown Structure (WBS) is a decomposition of all the work necessary to complete a project. A WBS is arranged in a hierarchy and constructed to allow for clear and logical groupings, either by major phases or deliverables. The WBS should represent the work identified in the approved Project Scope Statement and has many benefits when developed properly. Discuss some of these benefits of the WBS, the challenges in developing the WBS, and how it may be used throughout the project.