
Rafael I. answered 12/02/19
Project Management Professional, PMP
Work Breakdown Structure, WBS, has a well identified methodology to create it. As defined by PMI, it is "a hierarchical decomposition of the total Scope of work to be carried out by the project team to accomplish the project objectives and create the required deliverables".
The key word here is decomposition, and it means to divide project scope and deliverables into smaller more manageable parts. The WBS may vary depending on the project, but it will have the name of the project on the first level, the control account on second level, planning package on the third level and the Work Package, WP, on fourth level. You will know you have reached the work package when you can identify the smallest work to be executed.
No activity should be included in the WBS.