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Appendix B: Work Breakdown Structure (WBS) - NASA

NASA Cost Estimating Handbook Version Appendix B work Breakdown Structure (WBS) B-1 February 2015 Appendix B: work Breakdown Structure (WBS) Introduction The WBS and WBS dictionary are effective management processes for planning, organizing, and administering NASA programs and projects. In accordance with NASA directives NPR ( NASA Space Flight Program and Project Management Requirements ), NPR ( NASA Information Technology and Institutional Infrastructure Program and Project Requirements ), and NPR ( NASA Research and Technology Program and Project Management Requirements ), the WBS and WBS Dictionary are mandatory elements of a project s management baseline. The goal is to develop a WBS that defines the logical relationship among all program elements to a specified level.

Core Financial System. In addition to the NASA Core Financial System requirements, projects must submit data into the CADRe system under the CADRe WBS format, shown at right. Thesedata are used by the Agency for reference in future cost estimates. Construction of a project WBS that mirrors or easily maps to the CADRe structure will

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