Usually the Project Manager with the help of his Leads is involved in the creation of the Work Breakdown Structure.
What is work breakdown structure
A WBS (Work breakdown structure) Dictionary.
A Work Breakdown Structure (WBS) is a diagram of the project deliverables in a tree (hierarchical) format. According to the PMBOK, work not defined in the WBS is outside the scope of the project.
Work Breakdown Structure
Cost Breakdown Structure is the breakdown of a project into cost elements. This breakdown is typically in line with the Work Breakdown Structure (WBS); indicating "where" cost are allocated. The breakdown can sometimes be in line with the company's Chart of Accounts, indicating "what" the costs are for. In theory, cost could be in line with "who" is spending the cost, "when" costs are being spent, etc.
Program
Work Breakdown Structure
The purpose of a Work Breakdown Structure is to breakdown the deliverables of a project into smaller components. This is essential for project planning as it ensures that you have captured all of the deliverables and tasks that make up the finished project.The Work Breakdown Structure should breakdown the deliverables to a low enough level so that the Project Manager can:identify a single point of responsibility for completing each taskclearly distinguish a task from other pieces of worksee interfaces/dependencies with other tasksestimate the effort required to complete a taskBreaking down the work to the right level will ensure a detailed, realistic project plan. The WBS is the Work Breakdown Structure. It is a hierarchical representation of the elements (tasks) that comprise a project. Creating a Work Breakdown Structure does just as the name implies, breaking down the work into smaller chunks that everyone can chew. (Y.H.TARIQ)
The short answer is 'Yes'. Producing a Work Breakdown Structure is the first step in planning a project. It allows you to identify all of the work that you will need to do to deliver your project. If you don't produce a Work Breakdown Structure you are unlikely to have a clear picture of all of the activities that make up your project so you won't be able to produce a realistic plan.
A WBS element is a package of work that is part of the overall Work Breakdown Structure
A work breakdown structure is a tool and technique used to decompose project scope components into smaller and more manageable components or work packages. WBS is a deliverables-orientated collection of project components.It is not a collection of activities to create the deliverables.