A work breakdown structure (WBS) is a project management tool that breaks down a project into smaller, more manageable components. It organizes tasks hierarchically, allowing teams to see the relationships between different parts of the project. This structure helps in planning, scheduling, and assigning responsibilities, ensuring that all aspects of the project are covered. By using a WBS, project managers can better estimate costs and resources needed for each task. It also aids in tracking progress and identifying potential risks. Overall, a WBS enhances communication among team members and stakeholders, contributing to a more efficient project execution.