Using an organization breakdown structure

The organization breakdown structure (OBS) is a cross-section of the organization that can be defined, by project, in a tree-like structure. The organization element structure must be linked to the control accounts as part of the activity 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.