For other uses of "breakdown structures", see Breakdown structure.
The goals breakdown structure (GBS) is a hierarchical structure linking high-level objectives or goals to more detailed goals. The GBS was originally developed for project management, but applies to product development and the organization as a whole. The concept is based on the Work Breakdown Structure (WBS) popular in the project management discipline. Like the WBS, project goals exhibit a hierarchical structure. The highest-level defines the overall goal or mission for the project. The next level down sets the goals the organization intends to achieve from the project. These might include such items as profit, market share, etc. The next layer down defines the features the products must exhibit to achieve the organization's goals. The next layer down defines the specifications each product or component of the product must have to meet the products features.
It also follows similar rules as the WBS as noted by the Project Management Institute's standard for project management, A Guide to the Project Management Body of Knowledge (PMBOK(R)[1] Guide).[2]
Similar to the WBS, the purpose of the GBS is to define all the goals and only the goals in a project needed to achieve the project's higher-level goals.
^PMBOK is a registered trademark of the Project Management Institute
^Project Management Institute, A Guide to the Project Management Body of Knowledge (PMBOK Guide), 5th edition, 2012
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