What is a deliverable-oriented hierarchical decomposition of the work to be executed to accomplish the project objectives and create the required deliverables?

A.
Organizational Breakdown Structure (OBS)

B.
Work Performance information

C.
Work Package

D.
Work Breakdown Structure (WBS)

Explanation:
Work breakdown structure, WBS, is a project management technique initially developed by the US Defense Establishment, which deconstructs a project with the intent to identify the deliverables required to complete the project. The project management work breakdown structure, WBS, is utilized at the beginning of the project to define the scope, estimate costs and organize Gantt schedules.
Work breakdown structure, WBS, captures all the elements of a project in an organized fashion. Breaking down large, complex projects into smaller project pieces provides a better framework for organizing and managing the project. WBS can facilitate resource allocation, task assignment, responsibilities, measurement and control of the project.