This is a discussion we've been having in the past and currently in other channels, but thought I'd bring it here. A lot of the time projects are structured around Cost Breakdown Structures as there are standards in place for this, but this doesn't translate too well when perfoming work on site. Really, Ithink the Cost Breakdown Structure should be in the background and it should be the WBS that people are more familiar with when being able to plan and perform tasks well. I've seen so much variation in programmes on the quality of WBS - some obviously great and logical making information much easier to follow, others not so much to say the least. So should we be looking at standards or clearer guidance? Does this go back to procurement and Defining this better in Project Execution Plans? Who should be responsible for this?