FOREWORD

1. This handbook is approved for use by all Departments and Agencies of the Department of Defense. It is for guidance only and should not be included as a contract requirement.
   
   
2. This handbook addresses mandatory procedures for those programs subject to DoD Instruction 5000.2.  It also provides guidance to industry in extending contract work breakdown structures.
   
   
3. A Work Breakdown Structure (WBS) provides a consistent and visible framework for defense materiel items and contracts within a program.  This handbook offers uniformity in definition and consistency of approach for developing the top levels of the WBS.  The benefit of uniformity in the generation of work breakdown structures and their application to management practices will be realized in improved communication throughout the acquisition process.
   
   
4. This handbook is an update to MIL-HDBK-881, Work Breakdown Structures for Defense Materiel Items.  MIL-HDBK-881A is based on the cooperative efforts of the military services with assistance from industrial associations.  Changes to the handbook specifically address the advances in technology, modification of the acquisition process, and incorporation of new developmental concepts and approaches.
   
   
5. Beneficial comments (recommendations, additions, deletions) and any pertinent data which may be of use in improving this document should be addressed to: Office of the Undersecretary of Defense (Acquisition, Technology, and Logistics) (OUSD(AT&L)) Acquisition Resources and Analysis, 3020 Defense Pentagon, Room 3D161, Washington, DC 20301-3020.  Since contact information can change, you may want to verify the currency of this address information using the ASSIST Online database at http://assist.daps.dla.mil.