A work breakdown structure (WBS) is developed because:

A work breakdown structure (WBS) is developed because:
A . It avoids omissions of key product activities through a systematic planning process; removes the complexity of the project by dividing it into manageable units; and provides a framework.
B . It defines specific tasks within a project from which schedules can be developed; it aids in linking activities with resources; it facilitates communication; and it allows integration of project plans
C . It can be illustrated by individual bars for major phases, such as permitting, funding, engineering, procurement construction, commission/startup
D . It can be illustrated by a simple bar, with important milestones represented by symbols at the planned time of occurrence

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Answer: B

Explanation:

A Work Breakdown Structure (WBS) is a hierarchical decomposition of the total scope of work to accomplish the project objectives and create the deliverables. It is a critical tool in project management because it:

Defines specific tasks within a project: The WBS breaks down the project into smaller, more manageable components, making it easier to plan, schedule, and control the project.

Aids in linking activities with resources: By defining specific tasks, the WBS allows project managers to assign resources more effectively, ensuring that each task has the necessary resources to be completed.

Facilitates communication: The WBS serves as a common framework that enhances communication among stakeholders by clearly defining the scope and work involved.

Allows integration of project plans: The WBS provides a structured approach to integrating various project plans, ensuring that all aspects of the project are aligned and can be tracked against the project schedule and budget.

This makes option B the most accurate answer, as it encompasses the fundamental purposes and benefits of a WBS in project management.