The Government Manager's Guide to the Work Breakdown Structure The work breakdown structure (WBS) is a cornerstone of managing any project. Every government manager should understand how to construct a WBS in the project or program lifecycle. This quick reference presents the fundamental WBS principles, pragmatic steps for the government manager to follow in developing a project WBS, and a checklist for the project manager to use in reviewing a WBS. In addition, DOD recommendations for avoiding pitfalls in constructing a WBS are highlighted.