Project management plays an important role for making a project successful. For proper management, work breakdown structure(wbs) is the key activity.Dividing a project activities into number of sub tasks and making it simple to solve is defined as work breakdown structure. In wbs, the tasks are hierarchically decomposed into sub tasks. Project manager takes care of developing a work breakdown structure. Project manager divides project into high-level tasks or categories which leads to sub division of that high level tasks. The work breakdown structure is developed by finding the main function of that project as high-level tasks and dividing them into sub-functions according to requirement. In the process of breaking functions , one main function can have 10 sub functions and other main function can have 20 sub function . There is no predefined rules that how categorizing or dividing of the project should be done.In WBS, the deliverable may be thing or service or activity. wbs basically focus on deliverable rather than methods. wbs helps project team to remove the unwanted things to meet the objective.The WBS can be displayed in many forms like tree structure, lists, tables and outlining . It depends on the project team’s perception.Why use work breakdown structure?Work breakdown structure has lots of advantages including organizing a project. Time and budget estimation can be done using work breakdown structure. An estimated budget is mentioned for each main function at the top of WBS. Similarly tasks are scheduled to complete the project in proper time. As project work starts, each task is tracked to know the budget and time taken for completing it. Wrong estimations are recorded for improving the WBS by considering the issues in the last projects.WBS also helps in pointing potential risk. If the structure has a main function and it is not defined properly , then it should be recorded in project log and review during execution.WBS helps in accurate assignment of responsibilities to the project time. It leads to balancing the work load among team mates.So that , there wont be any conflict or inequality among team members.WBS describes the project scope in a simple way. so that, the stakeholders can understand the internal structure of the project.WBS helps in indicating the milestones and control points.Design Principles:100% Rule:This rule states that work breakdown structure includes 100% tasks to meet the objective and scope of project.This rule is executed at all the level in the hierarchy.It is applied to the amount of task done per activity.Mutually Exclusive Elements:There should not be any overlap of scope for each element of WBS otherwise this will lead to creation of ambiguity. The ambiguity will lead to duplicate deliverable and also lead wrong estimation of budget.Plan Outcomes, Not Actions:WBS should focus on deliverable rather than on activities.It should be a outcome-oriented WBS. this rule.This leads to removal of unwanted thing from project.Level Of Details:The 1st is “8 hour rule” which explains that lowest level of activities should not take more than 80hoursThe 2nd thumb rule explains that no activity should take more time than a single reporting period.The 3rd thumb rule “if it makes sense”explains that while creating time period for activities , use common sense for creating a good schedule.Coding Scheme:While creating WBS, a proper numbering should be done to each activity according to its hierarchy.Numbering the activities will help WBS for mapping to WBS dictionary. This focuses on hierarchical structure of WBS.