WBS Element

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:

• Planning of dates
• Cost planning and account assignment
• Planning of revenues and generation of invoices
• Planning and monitoring payments
• Budget management (hierarchical)
• Management of material stocks
• Booking of actuals (for examples with CATS)
• Progress monitoring for projects
• Period-end closing activities
• Data analysis

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.