Some folks are not sure how the WBS differs from PBS and other structures. Here we explain what it is and some examples of it's use http://ow.ly/SKecI
Understanding the Work Breakdown Structure (WBS)
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Here is an article with in-detail explanation of Work Breakdown Structure, how to use it and why to use it.
The link is a good summary of a WBS but ignores the PBS completely - there are differences! The APM, UK recently published a good discussion paper on these two structures, my summary is in the PP Blog at http://www.planningplanet.com/blog/pbs-v-wbs-there-difference