Which structure shows resources by type and then by individual resources?

• A. Resource Breakdown Structure (RBS)
• B. Resource Allocation Matrix
• C. Responsibility Assignment Matrix
• D. Staffing Plan

Answer: (A)

The Resource Breakdown Structure organizes resources by type and then by individual resources. It starts with high-level resource categories—such as People, Equipment, Materials, and Facilities—and within each category lists the specific resources you will use. This dual-level view helps you see at a glance the kinds of resources needed and the exact items or people available for the project, which supports accurate estimation, budgeting, and procurement planning. For example, under People you might have software developers and testers, and under each role you can name the specific individuals or the number of people required. This focus on both broad resource types and the concrete resources contrasts with a matrix that maps resources to activities, a responsibility matrix that assigns duties, or a staffing plan that outlines when resources are needed rather than detailing the resource types and items.