TASK 4 THAN The Work Breakdown Structure (WBS) (Task 4) Work breakdown structure is the hierarchical tree of all tasks which is divided into manageable sections to complete a project. Stephen Devaux (1999) suggested that lack of work breakdown structure (WBS) may probably lead to inefficiency and overruns the cost on the project. Work breakdown structure is created by project team. The team has to identify the major tasks and subdividing into smaller tasks which can be deliver by single person. This helps to allocate budget on each tasks as well as can be calculate overall estimates cost of the project and time needed to finished the project. Work breakdown structure can track project performance and issue during the project. Furthermore, it identifies potential risks during the project. For example, the task being falling behind by late delivery.