The main objectives of the WBS are to split the project into manageable units, define basic dates, and determine its costs.
The WBS divides the project step-by-step into structure elements. The elements are called work breakdown structure elements (WBS elements) in the Project System.
You can structure the WBS from various viewpoints:
- By phase (logic or process oriented)
- By function (function-oriented)
- By object (object-oriented)

Creating WBS Elements
Creating Project Definitions
Project Profiles
Status Management
Subprojects