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As anyone involved with Project Management knows, Work Breakdown Structure or a WBS is one of the key terms used in project management. The WBS is essential for the correct management of a projects lifecycle. It forms an important component of the planning of a project with a particular focal point being put on time management. The core principle behind having a work breakdown structure is to divide a project into sections. Having this step by step structure in place will enable project managers (PM's) to encompass more control and visibility of their work program.