What is a key step in creating a Work Breakdown Structure?

A key step in creating a Work Breakdown Structure (WBS) is estimating time and identifying dependencies. A WBS is a hierarchical decomposition of a project into smaller, more manageable components, which helps project teams understand the work required to complete the project.

Estimating time is essential because it allows the team to allocate the necessary resources effectively and develop a realistic timeline for project completion. This estimation also helps in identifying the dependencies between tasks, which is crucial for determining the sequence of work. When tasks are interdependent, understanding these relationships can impact scheduling and resource allocation, ultimately affecting the project's success.

The other options, while related to project management, do not directly pertain to the core process of developing a WBS. Finalizing the project budget comes after breaking down the work required. Creating user documentation and designing the user interface are tasks that occur much later in the project, after the WBS has been completed and specific work packages have been identified. Therefore, focusing on time estimation and dependencies aligns closely with the objectives of a WBS, making it the correct choice.