USING A WORK BREAKDOWN STRUCTURE
If the work requirements are complex, you can use a work breakdown structure (WBS) to model the requirement. The WBS can be developed manually or by using commercially available planning software.
To develop a WBS, each of the key activities or tasks to be performed must first be identified. Next, the related subactivities or subtasks within each key activity that are necessary for successful completion should be identified. This breakdown helps ensure that all activities within the technical requirement have been identified and described in the SOW. In most cases, you will not need to structure your WBS beyond the third level to describe your requirement adequately. The WBS also serves as the basis for developing the independent government cost estimate.
Generally, the WBS serves only as an internal planning document. Do not use the WBS in your SOW or anywhere else in the solicitation. Dictating a WBS in the SOW inhibits a contractor’s flexibility in developing its proposal because the contractor will assume that its proposal must conform to your WBS. This may preclude a proposal that sets forth a better way to do the job.