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This is basic WBS template built in MS Excel. It provides a structured table with the following column headers:
Element Number
WBS Elements (Activity, Task, or Sub-Task Name)
Definition of Activity or Task (Description)
Responsible Person or Group
Estimated (E) or Actual (A) Cost (Cross reference to budget)
Project Phase (Cross reference to schedule)
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Source: Best Practices in Work Breakdown Structure Excel: Work Breakdown Structure (WBS) Template Excel (XLS) Spreadsheet, Flevy
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