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"When you are creating a WBS, you continue to breakdown the larger deliverables until you have...

"When you are creating a WBS, you continue to breakdown the larger deliverables until you have work packages that are small enough to perform an estimate of time and cost."

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One of the primary purpose of the work breakdown structure to help the project manager estimate the time and cost of the project. When a project is initiated, it only has a high level objective for example to deliver 5 dashboards for performance reporting. However it is impossible to assess the time and cost with a high level objective. Hence this objective is successively broken down into smaller pieces until we arrive at a stage where the work packages are small enough for the assessement. Each work package is then assigned a cost and a time and the sum of all these would given an estimate of the entire project.

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