The project manager should organize the WBS in a deliverable oriented way, which means that the WBS is structured according to the project's outputs, products, or results. A deliverable oriented WBS is also known as a product breakdown structure (PBS) or a scope breakdown structure (SBS). A deliverable oriented WBS helps the project manager to define, decompose, and manage the project scope, as well as to align the project deliverables with the customer's needs and expectations. A deliverable oriented WBS also facilitates the estimation of the project's cost, time, and resources, as well as the identification and allocation of the project' s work packages and activities.
The other options are not the best ways to organize the WBS. A cost oriented WBS is a WBS that is structured according to the project's budget or cost accounts. A cost oriented WBS is not suitable for defining and managing the project scope, as it does not reflect the project's deliverables or value. A cost oriented WBS is more useful for tracking and controlling the project's cost performance and variance. A customer oriented WBS is a WBS that is structured according to the project's stakeholders or customers. A customer oriented WBS is not appropriate for defining and managing the project scope, as it does not represent the project's outputs or products. A customer oriented WBS is more useful for planning and executing the project's stakeholder engagement and communication. A team oriented WBS is a WBS that is structured according to the project's team members or roles. A team oriented WBS is not effective for defining and managing the project scope, as it does not indicate the project's results or outcomes. A team oriented WBS is more useful for planning and managing the project's human resources and team development. References:
PMBOK Guide, 6th Edition, Chapter 5, Section 5.4, "Create WBS"
PMBOK Guide, 6th Edition, Chapter 5, Section 5.4.3.1, "Scope Baseline"
PMP Project Management Professional Exam Study Guide: 2021 Exam Update, 10th Edition, Chapter 5, Section 5.4, "Creating the WBS" 1