Are
                    there any fixed principles 
                    for subdividing the WBS? 
        Not really. Some “experts” will argue that the WBS must reflect
        a product decomposition, but this position is not widespread outside
        of systems engineering or universally accepted within systems engineering.
        Your guiding principle: decomposition principles should reflect the way
        the team wants to manage and control your project. Sometimes this is
        involves product decomposition. Many times it is chronological, or by
        functional departments, geography, cost accounts, and often it is a combination
        of these. 
                In general, there is no single best way to
                  organize the WBS. Any given project can be decomposed several
                  ways. Your task is to find the decomposition that works best
                  for the team. We strongly suggest developing at least two different
                  Work Breakdown Structures during planning to examine different
                  management approaches and to compare the benefits and restrictions
                  of each. Then, chose the one that best reflects how the team
                  wants to control the project.  |