How to Create a Resource Breakdown Structure (RBS)

A Resource Breakdown Structure (RBS) is a hierarchical representation of the resources required to complete a project. Similar to how a Work Breakdown Structure (WBS) organizes project deliverables, an RBS systematically categorizes and visualizes all resources—human, equipment, materials, technology, and facilities—needed to execute project tasks.

For service-based businesses like marketing agencies, web development firms, and consulting practices, an effective RBS is particularly crucial. These organizations rely heavily on human resources and must carefully plan how team members are allocated across projects to maintain both quality and profitability.

The RBS serves as a foundational element of successful project management by:

• Providing a complete inventory of all resources required for project completion

• Creating visibility into resource allocation across different project components

• Supporting accurate cost estimation and budget planning

• Facilitating resource optimization and preventing bottlenecks

• Enabling better communication about resource needs among stakeholders

As projects become increasingly complex and resources more constrained, the ability to meticulously plan and track resource usage through tools like the RBS has become a competitive advantage for service businesses.

Understanding the Purpose and Importance of RBS

The RBS plays several critical roles in project planning and execution:

Comprehensive Resource Identification

Before project work begins, the RBS ensures all necessary resources are identified and accounted for. This proactive approach prevents mid-project scrambling for unexpected resource needs and allows for advance procurement of specialized skills or materials.

Enhanced Communication

The visual nature of the RBS creates clarity around resource requirements for all project stakeholders. This shared understanding reduces misalignment and ensures everyone—from team members to project sponsors—has appropriate visibility into how resources will be deployed throughout the project lifecycle.

Resource Constraint Identification

By mapping out all resource needs upfront, the RBS helps identify potential resource constraints or conflicts before they impact the project schedule. This advance warning allows project managers to develop mitigation strategies, such as adjusting timelines, securing additional resources, or reallocating work.

Flexible Planning Framework

The hierarchical structure of the RBS provides flexibility to adapt as project requirements evolve. Resources can be added, removed, or reallocated within the framework while maintaining a clear overview of how these changes impact the overall resource plan.

Foundation for Resource Management

The RBS serves as the basis for more detailed resource planning activities, including resource leveling, capacity planning, and allocation. It connects directly to the project schedule, budget, and risk management processes, creating an integrated approach to project planning.

Key Components of a Resource Breakdown Structure

A well-designed RBS typically includes several main categories of resources, organized hierarchically from general types to specific instances:

Human Resources

For service businesses, human resources represent the most critical—and often most expensive—project resource. The RBS breaks down human resources by various dimensions:

By Department or Function:

• Creative (designers, copywriters, art directors)

• Technical (developers, engineers, QA specialists)

• Strategy (consultants, planners, analysts)

• Project Management (project managers, coordinators)

• Client Services (account managers, client success)

By Skill Set or Expertise:

• Technical skills (programming languages, software proficiency)

• Domain expertise (industry knowledge, subject matter expertise)

• Soft skills (leadership, communication, problem-solving)

By Allocation Level:

• Full-time dedicated resources

• Part-time allocated resources

• As-needed specialist resources

For agencies and consulting firms, the human resources section of the RBS must account for both the availability of team members and their unique skill sets to ensure the right people are assigned to the right tasks at the right time.

Equipment and Materials

While service businesses may rely less on physical equipment than manufacturing or construction projects, they still require various materials and equipment:

Technology Hardware:

• Computers and mobile devices

• Servers and networking equipment

• Specialized hardware (cameras, recording equipment)

Testing Environments:

• Development and staging servers

• User testing equipment

• Quality assurance platforms

Meeting and Collaboration Tools:

• Conference rooms and collaboration spaces

• Presentation equipment

• Video conferencing systems

Technology and Software Resources

Digital tools and platforms form a critical part of the modern project resource landscape:

Design and Creative Software:

• Design tools (Adobe Creative Suite, Figma)

• Video and audio editing software

• Content management systems

Development Environments:

• IDEs and code repositories

• Testing frameworks

• Deployment tools

Project Management and Collaboration Platforms:

• Project management software

• Communication tools

• Document sharing and storage

Specialized Software:

• Analytics platforms

• Marketing automation tools

• CRM systems

Financial Resources

Financial resources in the RBS detail the budget allocations needed for different project components:

Direct Labor Costs:

• Internal team member time

• Contractor and freelancer fees

• Specialized consultant costs

Software and Subscription Costs:

• Software licenses

• Platform subscription fees

• API usage costs

Other Project Expenses:

• Travel and meeting costs

• Training and onboarding

• Client entertainment

By breaking down financial resources in detail, service businesses gain visibility into how costs map to different project components, enabling more accurate pricing and profitability forecasting.

Creating an Effective Resource Breakdown Structure

Developing a comprehensive RBS follows a systematic process that aligns with other project planning activities:

Step-by-Step Process

1. Review the Work Breakdown Structure (WBS)

The WBS defines what work needs to be done, providing the foundation for determining what resources are required. By reviewing the WBS first, you ensure your resource planning aligns with project deliverables and scope.

2. Identify Resource Categories

Establish the top-level categories for your RBS based on your organization's structure and the project's needs. Common categories include human resources, equipment, technology, materials, and financial resources.

3. Break Down Each Category Hierarchically

For each top-level category, create subcategories that progressively detail specific resource types. For example, human resources might break down into departments, then roles, then specific individuals.

4. Specify Resource Requirements

For each lowest-level item in the hierarchy, define specific requirements:

• Quantity needed

• Timing requirements (when the resource is needed)

• Duration of usage

• Special considerations or constraints

• Potential alternatives

5. Connect Resources to the Project Schedule

Map resources to specific activities in the project schedule to ensure availability aligns with when tasks need to be performed. This connection helps identify scheduling conflicts and resource bottlenecks.

6. Review for Completeness and Feasibility

Evaluate the RBS to ensure all necessary resources have been identified and that the plan is realistic given resource constraints and availability.

7. Establish Tracking Mechanisms

Define how resource usage will be monitored during project execution, including metrics for utilization, performance, and cost tracking.

RBS Formats and Visualization

The RBS can be represented in several formats, each with advantages for different purposes:

Hierarchical Tree Diagram

The most common visualization of an RBS is a tree structure, similar to an organizational chart. This format clearly shows the hierarchical relationships between resource categories and subcategories, providing an intuitive overview of the resource framework.

Tabular Format

A spreadsheet or table format lists resources with attributes like quantity, cost, availability, and assignment. This approach facilitates detailed planning and analysis but may not visualize relationships as clearly as a tree diagram.

Mind Map

For initial resource brainstorming, a mind map format can help teams think expansively about potential resource needs before organizing them into a more structured hierarchy.

Integrated Project Management Dashboard

Modern project management and resource management software often incorporate RBS visualization within dashboards that connect resources to schedules, costs, and project status in real-time.

RBS Examples Across Different Industries

The structure and content of an RBS vary significantly based on industry and project type:

Marketing Agency Project

A marketing agency developing a comprehensive brand campaign might organize its RBS as follows:

Human Resources

• Strategic (Brand Strategist, Market Researcher)

• Creative (Art Director, Copywriter, Designer)

• Production (Video Producer, Editor, Photographer)

• Account Management (Account Director, Project Manager)

Technology Resources

• Design Software (Adobe Creative Suite, Figma)

• Marketing Platforms (Social Media Management, Email Marketing)

• Analytics Tools (Google Analytics, Data Visualization Software)

Financial Resources

• Internal Team Budget

• Freelancer Budget

• Media Placement Budget

• Production Expenses

Web Development Project

A web development agency building a custom e-commerce platform might structure its RBS like this:

Human Resources

• UX/UI (UX Researcher, UI Designer)

• Development (Front-end Developer, Back-end Developer, Full-stack Developer)

• QA (Quality Assurance Specialist, Performance Tester)

• Project Management (Project Manager, Technical Lead)

Technology Resources

• Development Environment (IDEs, Version Control)

• Testing Tools (Automated Testing Frameworks, Load Testing Software)

• Hosting and Deployment (Staging Servers, Production Environment)

Third-Party Services

• Payment Gateway Integration

• Shipping API Services

• Security and Compliance Tools

Consulting Project

A management consulting firm conducting an organizational transformation might use this RBS structure:

Human Resources

• Strategy Consultants (Partner, Senior Manager, Associates)

• Subject Matter Experts (Industry Specialist, Technical Advisor)

• Analysis Team (Data Analyst, Research Specialist)

• Client-Side Resources (Executive Sponsor, Department Heads)

Knowledge Resources

• Proprietary Frameworks and Methodologies

• Industry Research and Benchmarking Data

• Previous Case Studies and Best Practices

Technology Resources

• Analysis Tools (Statistical Software, Visualization Platforms)

• Collaboration Tools (Document Sharing, Virtual Whiteboarding)

• Presentation Software

Benefits of Implementing a Resource Breakdown Structure

Service businesses that implement a thorough RBS realize several significant advantages:

Improved Resource Allocation

The detailed categorization in the RBS enables more precise matching of resources to requirements. This precision helps prevent both overallocation, which leads to burnout and quality issues, and underutilization, which impacts profitability.

Enhanced Budget Estimation and Control

By identifying resource requirements early and in detail, the RBS supports more accurate cost estimation. This visibility helps service businesses develop more competitive pricing while protecting profit margins.

Risk Mitigation

The RBS helps identify resource-related risks, such as dependencies on limited specialized skills or potential resource conflicts. This advance identification allows for proactive risk management strategies.

Better Organizational Alignment

A well-communicated RBS ensures all stakeholders understand resource priorities and constraints, reducing conflicts and aligning expectations about what resources are available for different project components.

Improved Resource Optimization

The comprehensive view provided by the RBS facilitates resource optimization across projects. This bird's-eye perspective is particularly valuable for service businesses managing multiple client projects simultaneously.

RBS vs. WBS: Understanding the Differences and Relationship

The Resource Breakdown Structure (RBS) and Work Breakdown Structure (WBS) are complementary project planning tools that serve different but related purposes:

Work Breakdown Structure (WBS)

The WBS focuses on what work needs to be done, breaking down project deliverables into progressively smaller components until reaching manageable work packages. It answers the question, "What are we building or delivering?"

A typical WBS might have 5 levels:

1. Project

2. Major Deliverables or Phases

3. Control Accounts

4. Work Packages

5. Activities

Resource Breakdown Structure (RBS)

The RBS focuses on who and what will complete the work, categorizing all resources needed for project execution. It answers the questions, "Who will do the work?" and "What resources do we need?"

How They Work Together

The WBS and RBS intersect at the work package level, where specific resources from the RBS are assigned to specific work packages from the WBS. This integration creates a complete project plan that connects:

• What needs to be done (from the WBS)

• Who/what will do it (from the RBS)

• When it will happen (from the project schedule)

• How much it will cost (from the budget)

By using both structures together, project managers create a comprehensive framework for planning, executing, and controlling projects.

Common Challenges and Best Practices

Overcoming RBS Implementation Challenges

Despite its benefits, creating and maintaining an effective RBS presents several challenges:

Accurate Resource Estimation

Challenge: Precisely estimating resource requirements, especially for novel or complex project components.

Solution: Involve subject matter experts in the estimation process, use historical data from similar projects, and build in contingency for uncertain areas.

Resource Availability Fluctuations

Challenge: Accounting for changes in resource availability due to factors like turnover, illness, or competing priorities.

Solution: Incorporate buffer in resource plans, identify backup options for critical resources, and maintain ongoing communication about availability changes.

Cross-Project Resource Conflicts

Challenge: Managing resources shared across multiple projects with competing timelines and priorities.

Solution: Implement centralized resource management processes, establish clear prioritization criteria, and use resource management software to identify and resolve conflicts.

Maintaining the RBS

Challenge: Keeping the RBS current as project requirements evolve and resource availability changes.

Solution: Schedule regular RBS reviews, establish clear responsibility for updates, and use collaborative tools that make maintenance more manageable.

RBS Best Practices

To maximize the value of your Resource Breakdown Structure:

Align with Organizational Structure

Design your RBS to reflect your organization's structure and resource categories, making it intuitive for stakeholders to understand and use.

Collaborate in Development

Involve team members, subject matter experts, and key stakeholders in creating the RBS to ensure comprehensive resource identification and buy-in.

Balance Detail and Usability

Include sufficient detail to support planning and management without creating an unwieldy structure that becomes impractical to maintain.

Integrate with Project Management Systems

Connect your RBS with other project management components, including the WBS, schedule, budget, and risk management plan.

Leverage Technology

Utilize project management and resource management software to create, visualize, and maintain your RBS, enabling real-time updates and improved visibility.

Document Resource Requirements Clearly

For each resource category, document specific requirements, constraints, and assumptions to ensure shared understanding.

Plan for Resource Development

Use the RBS not just for current resource allocation but also to identify skill gaps and resource development needs for future projects. 

Implementing RBS with Modern Project Management Tools

While traditional RBS visualization often relied on static diagrams or spreadsheets, modern project management and resource management tools provide dynamic capabilities that enhance the value of the RBS:

Integrated Resource Planning

Contemporary resource management software connects the RBS directly to project schedules, enabling dynamic updates as timelines or requirements change. This integration provides real-time visibility into resource allocation and potential conflicts.

For service businesses managing multiple clients and projects simultaneously, specialized tools like Supervisible offer significant advantages by unifying resource planning with financial forecasting. This integration allows teams to see not just what resources are needed but also how resource allocation decisions impact profitability—a critical consideration for agencies and consulting firms.

Resource Availability Tracking

Advanced resource management platforms provide real-time tracking of resource availability, accounting for factors like:

• Current project assignments

• Planned time off

• Skill development activities

• Utilization targets

This visibility helps project managers make informed decisions about resource allocation, preventing both overallocation that leads to burnout and underutilization that impacts profitability.

Scenario Planning

Modern tools enable scenario planning for resources, allowing project managers to model different allocation approaches and evaluate their impact on timelines, costs, and resource utilization. This capability is particularly valuable when projects face resource constraints or competing priorities.

Collaborative RBS Development

Today's project management platforms support collaborative development of the RBS, enabling input from various stakeholders and easy updates as project requirements evolve. This collaborative approach improves the accuracy and comprehensiveness of resource planning.

Conclusion

The Resource Breakdown Structure (RBS) represents a powerful tool for service businesses seeking to optimize their most valuable assets—their people, technology, and financial resources. By systematically identifying, categorizing, and planning resources, organizations create the foundation for successful project delivery, efficient resource utilization, and improved profitability.

The RBS is most effective when integrated with other project management frameworks like the Work Breakdown Structure (WBS) and supported by specialized resource management tools that provide real-time visibility and dynamic planning capabilities. This integrated approach connects what needs to be done with who will do it, when it will happen, and how much it will cost.

For service-based businesses like marketing agencies, web development firms, and consulting practices, mastering resource breakdown structure development and maintenance is not just a project management technique but a strategic capability that directly impacts client satisfaction, team wellbeing, and financial performance. By investing in robust resource planning approaches and supporting tools, these organizations position themselves to deliver exceptional client work while maintaining sustainable operations.

Take Your Resource Planning Beyond the RBS

While a Resource Breakdown Structure provides excellent visibility into what resources you need, service businesses require tools that connect resource planning directly to financial outcomes.

Supervisible helps marketing agencies, web development firms, and consulting practices transform resource breakdown structures into actionable insights by unifying team capacity planning, client allocations, and profitability forecasting in one platform.

Discover how service businesses use Supervisible to move from static resource planning to dynamic resource optimization that improves both project delivery and financial performance.

Explore How Supervisible Can Transform Your Resource Planning →