美国项目管理协会WBS编码示例，全英文，文本PDF，共85页。可学习、参考项目WBS的制定规则。

内容摘录：
Successful project management uses planning techniques to define the project
objectives in sufficient detail to support effective management of the project. The
Work Breakdown Structure (WBS) provides the foundation for defining work as
it relates to project objectives and establishes the structure for managing the
work to its completion.
The WBS is used in projects to define:
■The project’s work in terms of deliverables and further decomposition of these
deliverables into components. Depending on the decomposition method
used, it may also define the project’s life-cycle process in terms of process
deliverables appropriate to that project and organization.

And is the basis for establishing:
■All the effort/cost to be expended on supporting processes and the creation
of the deliverables
■The assigned responsibility for accomplishing and coordinating the work.