olemus
projektihalduses ja tarkvaratehnikas: töö saadusekeskne tükeldamine komponentideks, st toodeteks, teenusteks, andmeüksusteks või nende kombinatsioonideks
= a hierarchical and deliverable-oriented deconstruction of a project
ISO/IEC/IEEE 24765, PMBoK:
projekti eesmärkide saavutamiseks ja nõutavate saaduste loomiseks vajaliku projektirühmas tehtava töö hierarhiline osandus
= a hierarchical decomposition of the total scope of work to be carried out by the project team to accomplish the project objectives and create the required deliverables

ülevaateid
https://en.wikipedia.org/wiki/Work_breakdown_structure
https://www.workbreakdownstructure.com/
https://www.projectmanager.com/guides/work-breakdown-structure
http://www4.rcf.bnl.gov/~videbaks/hft/cd1/DOE_guidance_wBS.pdf
http://pmprofy.com/files/625/wbs.pdf
https://advisera.com/27001academy/blog/2015/10/19/iso-27001-project-management-implementing-complex-security-controls-using-work-breakdown-structure-wbs/