The WBS avoids having the project driven by organization function or by a finance system. The structure forces attention to realistic requirements of personnel, hardware, and budgets. Use of the structure provides a powerful framework for project control that identifies deviations
from plan, identifies responsibility, and spots areas for improved performance.No well-developed project plan or control system is possible without a disciplined,structured approach. The WBS, OBS, and cost account codes provide this discipline.The WBS will serve as the database for developing the project network which establishes the timing of work, people, equipment, and costs