Using an organization breakdown structure

The organization breakdown structure (OBS) is a cross-section of the organization that can be defined, in a tree-like structure.

Responsibilities for project parts are assigned to individual employees, and you can use the OBS to link these responsibilities (such as the allocation of a financial budget or the realization of project activities) to an individual OBS element.

You can define several organization levels by linking child OBS elements to a parent OBS element: the parent element can also be a child to another OBS element. These relationships build the hierarchical structure.