WBS is a must to be used in any project as it serves a positive approach. It is defined to organise and define the scope of the project accurately and specifically. WBS should always be deliverable oriented as the word says it is the end result of a product.Deliverable oriented is hierarchy division of the work that is to be done by the team for the completion of the project.It is detailed explanation of the work to be done so as to achieve the goal.This breakdown gives a clear idea of what is supposed to be done .A WBS is clear and complete only when the parts of a work is first understood and then broken into parts amd then executed to attain the end result..
PMI considers WBS as the backbone of the project as it is literally understood as a backbone which supports the structure to stand tall and erect.Without backbone any structure will be shapeless.So is WBS.without wbs the structure of a project or how to work on it becomes a big question. WBS directly relates the work to the goal.It has an established order of how to go on with the project.WBS coordinates,integrates amd organise the work structure.WBS can be used to estimate cost budget.WBS shows the risk factors that are to be faced till the end of the project.WBS also analyse the needs of the project to move towards completion.