● A work breakdown structure （WBS) is a tool used to define and group a project's discrete

● A work breakdown structure (WBS) is a tool used to define and group a project's discrete work elements in a way that helps organize and define the total work scope of the project. A WBS is most useful for（72） .

（72）

A．identifying individual tasks for a project

B．scheduling the start of tasks

C．scheduling the end of tasks

D．determining potential delays