WBS (Work Breakdown Structure) elements are the most important structuring components in the PS module of the SAP ERP system.
They can be organized in a hierarchy to structure projects hierarchically. They can pass data on to lower levels and aggregate back to top levels. Among the most important functions of WBS elements are:
WBS elements in SAP ERP are generally more finance-oriented, as they have no functionality for capacity planning or other logistical functions. They are often used to structure SAP PS projects from a controlling view.