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The first step in creating a project schedule is to develop the Work Breakdown Structure (WBS). The WBS is a hierarchical decomposition of the total scope of work to be carried out by the project team to accomplish the project objectives and create the required deliverables. It organizes and defines the total scope of the project, and it represents the work specified in the currently approved project scope statement. The creation of the WBS is an essential step as it provides the framework for detailed cost estimating and control along with providing guidance for schedule development and control. References: The importance of the WBS in project scheduling is discussed in various project management resources, including the Project Management Institute's PMBOK Guide and materials related to the Professional in Project Management (PPM) certification12.