This Resource Breakdown Structure (RBS) is a spreadsheet designed to help a project manager create a hierarchical structure of resources for a given project. The RBS will list each resource by category and type. This information is used to develop resource schedules for people, equipment, materials, suppliers and locations. Only resources that cost money are included in the structure and money should not be listed as its own resource. Project managers should use an RBS in conjunction with a work breakdown structure (WBS) to monitor, level, and control all operational aspects of a project.