Resource Breakdown Structure
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In project management
Project management
Project management is the discipline of planning, organizing, securing, and managing resources to achieve specific goals. A project is a temporary endeavor with a defined beginning and end , undertaken to meet unique goals and objectives, typically to bring about beneficial change or added value...

, 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. 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.

Assignable resources, such as personnel, are typically defined from a functional point of view: "who" is doing the work is identified based on their role within the project, rather than their department or role within the parent companies. In some cases, a geographic division may be preferred. Each descending (lower) level represents an increasingly detailed description of the resource until small enough to be used in conjunction with the work breakdown structure
Work breakdown structure
A work breakdown structure , in project management and systems engineering, is a deliverable oriented decomposition of a project into smaller components. It defines and groups a project's discrete work elements in a way that helps organize and define the total work scope of the project.A work...

(WBS) to allow the work to be planned, monitored and controlled.
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