Federal Contracting Acronym
WBS
Work Breakdown Structure
Plain-English definition
Work Breakdown Structures support scheduling, BOEs, and EVMS reporting; proposal WBS should align with the SOW/PWS task structure.
Why it matters
Misaligned WBS breaks earned value and labor charging on cost-type work.
Where you will see it
Proposal management plans, IMS submissions, and program baselines.
Example in context
When reviewing a solicitation, a contractor confirms how WBS is used in the notice, whether related clauses apply, and which internal subject-matter experts should validate the response.