The document discusses the Work Breakdown Structure (WBS) process which divides complex projects into smaller, more manageable tasks. A WBS breaks down projects into deliverable components that can be estimated, scheduled, and monitored more easily. It provides a framework for cost estimating, schedule development, and control. Developing a WBS involves identifying deliverables, decomposing high-level tasks, and assigning responsibilities to ensure all work is captured accurately. The WBS helps define project scope, assign roles, track progress, and manage costs and risks.