A Work Breakdown Structure (WBS) is a project management tool that breaks down a project into smaller, more manageable components. It organizes tasks into a hierarchical structure, allowing teams to understand the scope of work and allocate resources effectively. Each level of the WBS represents a more detailed breakdown of the project, making it easier to track progress and identify potential issues. The WBS is essential for planning and scheduling, as it helps define project deliverables and milestones. By using a WBS, project managers can ensure that all aspects of the project are covered, facilitating better communication among team members and stakeholders, such as clients and suppliers.