A Cost Breakdown Structure (CBS) is a hierarchical framework that organizes a project's costs into categories and levels for budgeting, allocation and control, aligning expenditure with the WBS and cost accounts. On data-center programmes the CBS structures capital costs across civil, structural, architectural and MEP scopes and equipment, supporting cost reporting, earned value and reconciliation against the budget.
Category: Planning, Scheduling & Project Controls · Subcategory: Primavera P6 & Scheduling Structure · Part of the AIDC Technical Terminology reference.