Organization Breakdown Structure (OBS)

Organization Breakdown Structure or OBS is a hierarchical model describing the established organizational framework for project planning, resource management, time and expense tracking, cost allocation, revenue/profit reporting, and work management. The Organization Breakdown Structure groups together similar project activities or “work packages” and relates them to the organization’s structure. OBS is used to define the responsibilities for project management, cost reporting, billing, budgeting and project control. The OBS provides an organizational rather than a task-based perspective of the project. The hierarchical structure of the OBS allows the aggregation (rollup) of project information to higher levels.