It is developed by identifying the highest level of work in the project. These major categories are broken down into smaller components. The subdivision continues until the lowest required level of detail is established. These end units of the WBS become the activities in a project. Once implemented, the WBS facilitates summary reporting at a variety of levels.
Work flow takes into consideration all types of activity relationships.
The Complete Idiot's Guide to Project Management. The Complete Guide to Getting a Grant. A Survival Guide for Project Managers. User's Guide for Microsoft Project 98.