Work Breakdown Structure is the visual representation of the project milestones and timelines. It can also be called a visual, hierarchical, and deliverable-oriented approach to completing a project. It makes the large project more manageable by defining it into smaller subprojects or milestones that the project team could achieve within the given time. It lets the team focus on a single task rather than worry about the entire project. As its name depicts, the WBS is used to break the process of completing a project into smaller steps or milestones. The Work Breakdown Structure is a process of dividing complex projects into smaller, simpler, and manageable tasks.