The document discusses the work breakdown structure (WBS) as a key tool for project control and management. It defines the WBS and describes how to create one with different levels to break down the entire project scope into smaller tasks and deliverables. It also explains how the WBS can then be used to build a project schedule, identify risks, and establish budgets and responsibilities. An example WBS is provided for developing a new website to illustrate how the work is broken down into multiple levels of detail.