Which artifact defines the project work by decomposing it into deliverables and components?

• A. Gantt Chart
• B. Work Breakdown Structure (WBS)
• C. Procurement Plan
• D. RBS

Answer: (B)

Decomposing project work into deliverables and components is captured by the Work Breakdown Structure. The WBS is a deliverable‑oriented, hierarchical decomposition of the total scope of work, breaking it down into smaller, more manageable pieces called deliverables and work packages. This structure helps planners estimate effort, assign resources, and track progress because each package represents a concrete, schedulable portion of the project. A Gantt Chart, by contrast, maps when activities occur and their dependencies, not how the work is defined or grouped. A Procurement Plan explains how goods and services will be acquired, and a Risk Breakdown Structure categorizes potential risks. Thus, the artifact that defines the project work by breaking it into deliverables and components is the Work Breakdown Structure.