AACE International Recommended Practice No. 33R-15 - Developing the Project Work Breakdown Structure (TCM Framework)

Sep 12, 2026

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AACE International Recommended Practice No. 33R-15 provides guidance for developing and managing a work breakdown structure (WBS) by decomposing the project statement of work (SOW). It explains the WBS purpose, typical examples, and how it supports project planning and control, including performance measurement and reporting. The practice is intended for project managers, project controls professionals, and earned value practitioners and aligns with the Total Cost Management Framework and EVMS guidelines. It also clarifies how additional coding structures are addressed elsewhere.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Introduction

Purpose and intended audience

Alignment with Total Cost Management Framework and EVMS guidelines

Recommended Practice

What is a Work Breakdown Structure?

Qualities of a WBS

What a WBS should not be

AACE® International Recommended Practice No. 33R-15 DEVELOPING THE PROJECT WORK BREAKDOWN STRUCTURE TCM Framework: 7.1 – Project Scope and Execution Strategy Development 8.1 – Project Control Plan Implementation Rev. March 1, 2016 Note: As AACE International Recommended Practices evolve over time, please refer [to www.aacei.org](to www.aacei.org) for the latest revisions. Contributors: Disclaimer: The opinions expressed by the authors and contributors to this recommended practice are their own and do not necessarily reflect those of their employers, unless otherwise stated. James Dozier, EVP (Author) Robert Loop, EVP PSP (Technical Advisor) Dr. Peerapong Aramvareekul, EVP PSP Jeffery J. Borowicz, CCP CEP PSP Peter R. Bredehoeft, Jr. CEPRobert B. Brown, PE Ronald L. Clendenon, PE EVP Larry R. Dysert, CCP CEP DRMP Dan Melamed, CCP EVP Todd W. Pickett, CCP CEPRichard C. Plumery, EVP H. Lance Stephenson, CCP Dr. Stephen P. Warhoe, PE CCP CFCC Copyright © AACE® International AACE® International Recommended Practices INTRODUCTION This recommended practice (RP) describes the purpose, development, and management of a work breakdown structure (WBS) . This RP provides guidance regarding the use of a WBS on projects and demonstrates typical examples for a WBS. Additional project coding structures (e.g. organizational breakdown structures, risk breakdown structures) are covered in other recommended practices. This recommended practice is intended to provide guidelines (i.e., not a standard) for development of a work breakdown structure based on the decomposition of the scope of the project statement of work (SOW) . The intent of the RP is to document what most practitioners would consider to be good practices that can be relied upon and considered for use. The intended audience is project team members including project managers, project controls professionals, and earned value practitioners who develop and use the work breakdown structure as apart of the project planning process. This RP applies to owner/operator firms as well as to contractor firms. At times, a program or portfolio WBS may contain additional hierarchical levels to indicate the relationship of projects within the program or portfolio. This RP is aligned with the Total Cost Management Framework, as well as the Electronics Industries Alliance (EIA) - 748 Earned Value Management Systems (EVMS) guidelines (Guidelines 1 and 3) . RECOMMENDED PRACTICE What is a Work Breakdown Structure? The work breakdown structure is a hierarchical framework for organizing and ordering the activities that make up the entire project scope. It should cover all project scope and be broken down into “unique and manageable parts that correspond to key deliverables, phases of work, or milestones.”[4] They are product (deliverable-based) or process oriented structures that provide a common frame of reference for managing and reporting project elements (e.g. estimating, scheduling, etc. ) to stakeholders. A general description of the qualities of a WBS can be summarized in Table 1, below. | The WBS Should: | | --- | | 􀁸 Be unique-there can only be one WBS for each project.
􀁸 Contain all of the project work scope and be updated to include revisions for authorized changes and modifications throughout the project’s life cycle.
􀁸 Establish the project baseline for performance measurement and control.
􀁸 Be the common reference for both internal and/or external project reporting. | Table 1 – Qualities of a WBS | The WBS Should Not: | | --- | | 􀁸 Be a comprehensive list of all work activities.
􀁸 Contain a chronological listing- it specifies what will be done, not when.
􀁸 Contain planned activities- it specifies what will be done, not how.
􀁸 Be used to describe an organizational hierarchy. |

FAQs

What is the purpose of this recommended practice for a work breakdown structure (WBS)?

It describes the purpose, development, and management of a WBS and provides guidance on using a WBS on projects, including typical examples.

How should a WBS be developed according to the RP?

It should be developed based on the decomposition of the scope in the project statement of work (SOW), creating unique and manageable parts tied to deliverables, phases, or milestones.

What are the key qualities a WBS should and should not have?

A WBS should include all project scope and support baseline performance measurement and common reporting, while it should not be a comprehensive activity checklist, a chronological list, or a representation of organizational hierarchy.

Sep 12, 2026

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