What is Resource Breakdown Structure in RACI Matrix?

RBS is a hierarchical representation of risks, starting from higher levels and going down to finer level risks. This is like the organization of the Work Breakdown Structure (WBS). For instance, at the top level you could split your risk into technical risk, management risk, scheduling risk and external risks (Level 1), then go on to finer levels such as design risks, funding risk etc. (Level 2) and so on. You can keep subdividing the risks into deeper levels as long it makes sense. It is helpful in tracking project costs. Can be aligned with the organization’s accounting system. It may contain resource categories other than human resources.