A WBS Element is a term used in SAP to refer to a collection of activities and costs in a work breakdown structure. There can be many WBS elements that can form a WBS hierarchy that are made up of different types of accounts in the ERP.
Why You Should Not Manage your WBS in SAP
SAP is not a project business system. As such, it has limitations around what it can do and the benefits it can bring your organization.
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For many companies where projects are central to their business (such as AEC, energy, aerospace and defense, project manufacturing, biotech and pharma, and professional services), the project tools in SAP simply are not robust enough to manage their business. Even with WBS elements included, there are some crucial capabilities missing in these tools, such as a cost breakdown structure and the associated financial controls that a CBS gives you.
There are many factors when you need to manage projects like a business that SAP cannot provide. If you are expecting a completely integrated business system for your project business with SAP PPM, you may be disappointed.
You should be looking for a Project Business Automation system.