A crucial tool in system engineering, the Work Breakdown Structure (WBS) acts as a hierarchical representation of the project's deliverables and activities. It offers a methodical way to break down large systems into manageable, clearly defined parts, supporting efficient project planning, execution, and management. The main advantages and uses of WBS are highlighted in this abstract, which also examines their relevance in system engineering. Along with highlighting the significance of stakeholder interaction and ongoing improvement throughout the project lifetime, it also covers the fundamental procedures required in developing a WBS. The abstract also discusses the function of WBS in aiding resource allocation, schedule planning, risk management, and team member communication. System engineers may increase project success rates, foster cooperation, and optimise resource allocation by properly using the WBS approach. This will eventually result in the construction of high-quality systems within predetermined restrictions.