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It depends on may factors like:
1. Type of project
2. Budget availability
3. Time availability
4. Project importance
5. Project duration and
6. Project complexity and many more such factors.
Apart from above in perfect situation, WBS should be drilled down to an extent where each task can be executed independently. It plays an important role in the success/failure of the project. Detailed and properly prepared WBS will help in good achieving results.
