The work breakdown structure does not include actions. Rather, it includes the outcome. It allows the project team to visualize the steps and levels in the project schedule hierarchy. To create a WBS follow these steps:
1. Begin at the top of a page with your policy objectives.
2. Connect each policy objective with it’s “how" or strategic objectives. These will be the next level, underneath the first.
3. Each strategic objective will have underneath it any operational objectives.
4. Once all objectives have been mapped, it is time to number them. Numbering follows a decimal system. The first level will have the numbers 1, 2, 3…corresponding to each policy objective. The second level will be numbered 1.1, 1.2, 2.1 and the third level will be numbered 1.1.1, 1.2.1 etc. (See example below).
By following this simple step-by step plan, you can define the project schedule hierarchy with relative ease.