A work breakdown structure (WBS) is a comprehensive hierarchical decomposition of the scope of work for a construction project. It outlines all of the tasks and subtasks necessary to complete the project, providing an organized framework that enables effective planning and control. A well-developed WBS includes detailed descriptions of each task, required resources, budget, and deadlines.

By breaking down a project into manageable components, a WBS allows for greater clarity in the scope and progress of the project. It also helps to ensure that all necessary tasks are accounted for, allowing construction teams to allocate resources efficiently and identify potential issues before they arise.