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You can set up an RBS the same way you set up a WBS. There are three common ways; they generally contain the same information, but are laid out differently.
1) graphically - a hierarchical grouping, similar in appearance to an org chart, with milestones or phases as the top level of each grouping
2) bullet list
3) table - like the bullet list, but with columns
Aaron made good points.
You can find tons of smaples online
You can find a resource breakdown structure template at this link: https://www.mypmllc.com/project-management...cture-template/
Although there are many templates available for formatting the information, the structure of your hierarchy (breakdown structure) will be a big factor in usability.
The people could be organized the same as your management org chart, but that might complicate things if some managers are responsible for the input from outside organizations. I have sometimes reported to one manager for HR, but performed work for another manager related to the project. As another example, you may group resources geographically if that is how they are allocated to projects.
The same is true of other types of resources like test labs, manufacturing equipment, specialty workstations, and other non-expendable items that require planned utilization. There are many ways to organize them such as by function, owner, or location.
First and foremost in creating an organization structure like an RBS is how you plan to manage that information, so if you are looking at templates, I would consider looking at them for the organization of their contents more than the formatting.
The resource breakdown structure (RBS) is a hierarchical list of resources related by function and resource type used for project delivery. Money is not considered a resource in the RBS; only those resources that will cost money are included. It includes, at a minimum, the workforce needed for the successful completion of a project.
Many IT services organizations implement a band structure for resource classification. The charge out and cost rates are associated with each band. If you deploy many higher band resources, you can run out of your budget. At the same time, if you have only junior resources, your delivery quality will suffer. So, one needs to develop a proper band mix that is determined by a combination of junior and senior resources. It is also an important parameter for controlling the cost. If the client demands a cost reduction, the project manager will analyze if a high band resource can be performed by a resource that is one band less. A good resource management tool will help you to manage this better.
To know more about resource management, please go through the following blog:
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