You will see a diagram with only one element called Health Insurance:.We will name the diagram Health Insurance in this tutorial. In the New Diagram window, select Breakdown Structure Diagram, then click Next.Apply the WBS to, as needed, change control, risk, budget, cost, and communication management, etc.Apply the WBS to schedule development and resource assignment.Decompose project deliverables into work packages, to a level that can be scheduled, cost estimated, monitored, and controlled.Project management deliverables should be outlined at level two of the WBS.Define the scope of the project on the first level of the WBS.The steps below outline the major steps to take in creating a Work Breakdown Structure. Steps to develop a Work Breakdown Structure A Work Breakdown Structure (WBS) is a decomposition of all the work necessary to complete a project which is arranged in a hierarchy and constructed to allow for clear and logical groupings, either by activities or deliverables. A Work Breakdown Structure is a critical tool for organizing work, building realistic schedules and cost estimates, and controlling, which is a grouping of project work elements to organize and subdivide the total work scope of a project.