A resource breakdown structure template is a hierarchical representation of all project resources organized by category and type, providing a structured view of every resource needed to execute the project. According to the Project Management Institute (PMI), the resource breakdown structure template supports the Team Performance Domain and resource management planning in PMBOK 8 by enabling comprehensive resource identification, cost estimation, and performance reporting. The resource breakdown structure template is to resource planning what the WBS is to scope planning — a hierarchical decomposition that ensures nothing is overlooked and provides the coding framework for consistent resource tracking. Projects that plan resources without a structured breakdown structure routinely discover missing resource categories during execution when acquisition lead times make late procurement expensive or impossible.

What is a Resource Breakdown Structure?

A resource breakdown structure template is a hierarchical chart that categorizes all project resources — people, equipment, materials, and facilities — in a tree structure similar to the Work Breakdown Structure. It organizes resources from the broadest categories (Human Resources, Physical Resources, Material Resources) down to specific resource types and individual roles, providing the framework for resource identification, planning, cost estimation, and performance reporting across categories. In PMBOK 8, the resource breakdown structure template is used as a planning tool during the Plan Resource Management process and as a reporting structure during execution for resource utilization analysis, cost allocation, and capacity management across the entire project resource portfolio. The hierarchical coding system enables integration with cost accounts, WBS work packages, and financial management reporting, supporting the Measurement Performance Domain through structured resource performance data collection.

What's Included in This Resource Breakdown Structure Template?

• RBS Hierarchy Chart — Multi-level visual breakdown of resources from top-level categories (Level 1: Human, Physical, Material) down to specific resource types (Level 2) and individual roles or item specifications (Level 3), showing the complete resource taxonomy for the project.
• Resource Catalogue — Detailed list of each resource type with attributes including role description, required skill level, experience requirements, unit cost rate, and the source (internal department, external contractor, or purchased/rented) for procurement planning purposes.
• Quantity and Unit of Measure — Required quantities of each resource type across the project, expressed in the appropriate unit of measure (person-hours, days, units, kilograms, square meters) to enable cost baseline development and procurement quantity planning.
• Resource Category Codes — Hierarchical coding system for integrating resource categories with WBS codes, cost accounts, and financial reporting structures, enabling traceability between resource costs and the project work packages that consume them.
• Sourcing Classification — Designation of each resource as internal (existing staff), contracted (specialist contractors), or procured (purchased equipment or materials), driving the appropriate acquisition strategy in the resource management and sourcing plans.

How to Use This Resource Breakdown Structure Template (PMBOK 8)

1. Develop in parallel with the WBS — Create the resource breakdown structure template alongside the WBS to ensure every work package has identified resource requirements. The RBS and WBS together enable the resource-to-work assignment matrix that drives scheduling and cost estimation.
2. Use RBS codes in cost estimation — Assign RBS codes to every cost estimate line item so that resource costs can be aggregated by category for cost baseline development, budget management, and variance reporting throughout execution.
3. Reference when developing resource requirements — Use the resource breakdown structure template as a checklist when identifying resource requirements for each work package, ensuring that all categories — human, physical, and material — are considered for every element of the project scope.
4. Update when scope changes create new resource needs — Approved scope change requests that add or modify work packages must trigger a review of the resource breakdown structure template to determine whether new resource types or categories need to be added to the hierarchy.
5. Use as a reporting structure for resource performance — Report resource utilization and cost by RBS category in management reports to provide stakeholders with an organized view of where project resources are being consumed and where variances are occurring.

When to Create This Document (PMBOK 8)

The resource breakdown structure template is created during the Planning Performance Domain, during the Plan Resource Management process. In PMBOK 8, it is developed alongside the WBS and resource management plan, providing the hierarchical framework for all subsequent resource identification, quantification, and cost estimation activities. The RBS is maintained throughout execution and updated when scope or resource strategy changes require modification to the resource category hierarchy.

Related Templates

• Resource Management Plan Template
• Resource Requirements Template
• Project Team Assignments Template
• Resource Calendars Template
• Basis of Estimates Template