A Work Breakdown Satement (WBS) is a tool that looks at the activities in a project and further breaks them down into smaller activities. This provides a visual understanding of the activities of the project and shows the digestible tasks for the project. One example to fill out the WBS is looking at the structure of a birthday cake. A WBS will look at gathering the ingredients, mixing the ingredients, baking the cake, cooling the cake and then decorating the cake. The WBS gives you a better sense of how many steps it takes to complete a portion of the Scope and allows you to better schedule the activity.