DoD Standard Practice Work Breakdown Structures for Defense Material Items

DoD MIL-STD-881 Work Breakdown Structure (WBS) for Defense Materiel Items, providing the standard framework for organizing and defining all work on a defense program. It explains how to break a system down into clear, structured elements so scope, cost, and schedule can be planned and tracked consistently. The document includes detailed WBS definitions, examples across different system types, and guidance on how to build a product-oriented structure that supports earned value and program management. It serves as the foundation for creating a common view of the work across government and contractors, improving clarity, accountability, and reporting.