Based on the internationally popular Earned Value Concept, Work Breakdown Structure is the Engineering Project Management. The project is the work plan platform reasonable based on the decomposition of. 工作分解结构(WorkBreakdownstructure简称WBS)是国际上通行的以赢得值原理为基础的工程项目管理手段,是对项目工作进行合理分解基础之上的工作计划平台。