I have read your interesting answers and would like to share my knowledge in WBS. For me, as engineer, and Earned Value Professional, 90% of the success of process improvement is statistics and metrics of the project. WBS is a critical point to get the Costs and Advance of the project.
I wrote a course and filmed on videos about "E-Learning: "Budgets-Costs-Advances of Projects with Microsoft Excel". The INDEX is below. As part of my contribution to the community I can give you a free coupon of the course hosted in UDEMY.
The project control has three indicators:
Measure of a graphic that shows the expenses under budget and
the advance justifies the money invested and warranties the
a) Project SCOPE and Work Breakdown Structure
b) Gantt Chart to see Activities Time, Duration
and Dates, Dependency and Critical Path.
b.1) What activities can be executed at the same time.
b.2) What delays affect all the project delivery date.
c) Resources and Costs for every Activity to have a budget
for each one and total amount for the project.
c.1) Cash Flow needs for every phase.
d) Human Resources Communication to show every person
how many hours and when he/she will work.
e) Escenarios of cost change for resources.
f) Risk Analysis of Activities to get the cost of RISK.
g) Execution and Change Control to see if the project is
under the planned budget and will represent a
revenue for the company.
h) Procurement to identify the best providers.
i) Lesson learned for continuous improvement of business
proposals of projects to increase revenue.
-Excel Worksheet with data to do practical exercises
explained on the video course.