During the planning phase, a project manager must create a work breakdown structure (WBS) to...

According to the PMBOK® Guide, the Work Breakdown Structure (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 Dictionary: While the WBS itself is often a visual chart of the deliverables, it is supported by the WBS Dictionary, which provides a description of work for each component. This description ensures that the project team understands the specific requirements and boundaries of each work package.

Work Packages: The WBS organizes the total scope. The lowest level of the WBS is called a Work Package, where cost and duration can be estimated. Each work package must have a clear description to avoid " Scope Creep. "

100% Rule: The WBS includes 100% of the work defined by the project scope and captures all deliverables—internal, external, and interim.

Analysis of Other Options:

A. Activity dependencies: These are identified during the Sequence Activities process. They are documented in the project schedule network diagram, not the WBS. The WBS focuses on what is being delivered, not the order in which it is done.

B. Work package risks: While risks are associated with work packages, they are documented in the Risk Register. The WBS is a scope-related tool; it does not typically house risk management data.

D. Resource estimates: These are outputs of the Estimate Activity Resources process. Like dependencies, resource requirements are part of the schedule and resource management documentation, whereas the WBS is strictly a decomposition of the project scope.