WBS (Work Breakdown Structure) is a simple analytical technique, which aims to spread the project to the individual activities to a level of detail to allow them to assign responsibilities, labor intensive and time horizon.
Use of the WBS in practice: a structure of the activities may be according the complexity and scope of the project differently structured and complex - for small projects it may take a form of a simple list of activities, for very complex projects it can from a multistage structure of grouped activities into coheremtn blocks or packages in a way that the final list of activities (steps) is as much as transparent. The final level of breakdown is in practice governed by a simple rule - a project manager must be able to plan and manage activities. Individual activities may be numbered as required. Work Breakdown Structure is used for filling of the activities in the Gantt chart while project planning. WBS is mostly handled by project manager before the project realization beginning.