In project management, the resource breakdown structure (RBS) is a hierarchical list of resources related by function and resource type that is used to facilitate planning and controlling of project work. The Resource Breakdown Structure includes, at a minimum, the personnel resources needed for successful completion of a project, and preferably contains all resources on which project funds will be spent, including personnel, tools, machinery, materials, equipment and fees and licenses. Money is not considered a resource in the RBS; only those resources that will cost money are included.
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