The example shown below is a simple, task-oriented WBS that resembles a graphical To Do list. A To Do list like the example below may work for a wedding party, but in the corporate world there is more to developing and using a WBS than simply creating an expanded To Do list.

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At the beginning of a project, the WBS can serve as a coordinating medium to secure buy-in from stakeholders, supervisors and team members. As the project progresses, the WBS can give visibility to important efforts and foster clear ownership by managers and supervisors. At project completion, the WBS can provide data for performance measurement. That’s more than a To Do list can do.