The project manager should organize the WBS in a deliverable oriented way, which means that the WBS is structured according to the project’s outputs, products, or results. A deliverable oriented WBS is also known as a product breakdown structure (PBS) or a scope breakdown structure (SBS). A deliverable oriented WBS helps the project manager to define, decompose, and manage the project scope, as well as to align the project deliverables with the customer’s needs and expectations. A deliverable oriented WBS also facilitates the estimation of the project’s cost, time, and resources, as well as the identification and allocation of the project’s work packages and activities.

The other options are not the best ways to organize the WBS. A cost oriented WBS is a WBS that is structured according to the project’s budget or cost accounts. A cost oriented WBS is not suitable for defining and managing the project scope, as it does not reflect the project’s deliverables or value. A cost oriented WBS is more useful for tracking and controlling the project’s cost performance and variance. A customer oriented WBS is a WBS that is structured according to the project’s stakeholders or customers. A customer oriented WBS is not appropriate for defining and managing the project scope, as it does not represent the project’s outputs or products. A customer oriented WBS is more useful for planning and executing the project’s stakeholder engagement and communication. A team oriented WBS is a WBS that is structured according to the project’s team members or roles. A team oriented WBS is not effective for defining and managing the project scope, as it does not indicate the project’s results or outcomes. A team oriented WBS is more useful for planning and managing the project’s human resources and team development. References:

PMBOK® Guide, 6th Edition, Chapter 5, Section 5.4, “Create WBS”

PMBOK® Guide, 6th Edition, Chapter 5, Section 5.4.3.1, “Scope Baseline”

PMP Project Management Professional Exam Study Guide: 2021 Exam Update, 10th Edition, Chapter 5, Section 5.4, “Creating the WBS” 1