The WBS is a deliverable-oriented hierarchical decomposition of the work to be executed by the project team,to accomplish the project objectives and create the required deliverables.

• 工作分解结构以可交付成果为对象，应由项目团队为实现项目目标并创造必要的可交付成果而执行的工作分解之后得到的一种层次结构。