A work breakdown structure (WBS) is a visual tool used in project management to break down a project into smaller, manageable components. It organizes tasks hierarchically, allowing teams to see the relationship 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 dividing a project into smaller tasks, a WBS makes it easier to estimate costs, allocate resources, and track progress. Each level of the WBS represents a different level of detail, from broad project goals to specific tasks, facilitating better communication and collaboration among team members.