A Work Breakdown Structure (WBS) provides a clear hierarchical breakdown of all the project tasks, sub-tasks, and deliverables required to achieve the project's ultimate goal. The WBS eases task identification, communication, time estimation, resource allocation, and risk mitigation through this decomposition process. Creating a Work Breakdown Structure (WBS) is critical for effective project management. The following example will clarify Excel's Tabular View of the Work Breakdown Structure.