A work breakdown structure involves breaking a project down into a series of smaller tasks.
A work breakdown structure must clearly identify each task and include an estimated duration. A task or activity is any work that has a beginning and an end and requires the use of company resources such as people, time, or money. Examples of tasks include conducting interviews, designing a report, selecting software, waiting for the delivery of equipment, or training users. Tasks are basic units of work that the project manager plans, schedules, and monitors — so they should be relatively small and manageable.