The WBS 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 WBS organizes and defines the total scope of the project and represents
the work specified in the current approved project scope statement.
The planned work is contained within the lowest level of WBS components, which are called work packages.
A work package can be used to group the activities where
work is scheduled and estimated, monitored, and controlled.
In the context of the WBS, work refers to work products or
deliverables that are the result of activity and not to the activity itself.