WBS is The Work Breakdown Structure $($WBS$)$ is a hierarchical breakdown of the total scope of work to be carried out by a project team to accomplish the project objectives. The WBS organizes and defines the scope of the project, breaking down the work into smaller, more manageable components.

Creating a WBS is important because:

It provides a clear understanding of what needs to be done to achieve the project objectives

It helps in defining and controlling the scope of the project. It acts as a reference point to ensure that all necessary work is included and nothing is missed

It facilitates resource allocation by identifying the specific tasks and activities required to complete the project.

A well$-$defined WBS aids in accurate estimation of time, cost, and resources required for each work package.

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