For other uses of "breakdown structures", see Breakdown structure.
In project management, the resource breakdown structure (RBS) is a hierarchical list of resources related by function and resource type that is used to facilitate planning and controlling of project work.[1] The Resource Breakdown Structure includes, at a minimum, the personnel resources needed for successful completion of a project, and preferably contains all resources on which project funds will be spent, including personnel, tools, machinery, materials, equipment and fees and licenses. Money is not considered a resource in the RBS; only those resources that will cost money are included.[2]
^Project Management Body of Knowledge (PMBOK Guide) – Fourth Edition, page 145. Project Management Institute, 2008.
^Rad, Parviz F. Project Estimating and Cost Management, page 33. Management Concepts, 2001.
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