Why WBS

You use a WBS to plan and monitor projects, others;
-defining roles and responsibilities
-allowing better control
-facilitating project scheduling
-facilitating accurate cost estimates

To create a WBS, you decompose a project into high-level categories like phases, deliverables or sub-projects, based on the nature of a project. Once you have define the upper level of decomposition, you break these down into tasks, sub-tasks, and work packages, which are the smallest units of work.

The top level in any WBS is the project name, which represent the ultimate goal of the project. This is called Level 1. This is the starting point for the breakdown you will create.

It's at the second level that you have to decide how best to structure project work. This means identifying the broadest division you can break it down into.

There is no right and wrong method of structuring a WBS. It will depend on the size and nature of the project, and on a company or personal preferences. For example, you might choose to structure the second level of a WBS in different ways:
-Phases
-Major deliverables or sub-projects
-External sub-projects

Once you have decided on the upper structure for a WBS, you need to break it down into task, sub-task and work packages.

Tips:
-turn WBS 90' and you will get project form start to finish
-WBS should identify work product (deliverables: result of the effort)
-list your components as nouns instead of verbs (WBS tell you what should be achieved)

Regards

MZA