WordNet (r) 3.0 (2006):

WbS
    n 1: the compass point that is one point south of due west [syn:
         west by south, WbS]

V.E.R.A. -- Virtual Entity of Relevant Acronyms (February 2016):

WBS
       WissensBasierte Systeme (KI)


The Free On-line Dictionary of Computing (30 December 2018):

Work Breakdown Structure
WBS

    (WBS) A division of a project into tasks and
   subtasks.  The tasks are numbered to indicate their
   relationship to each other.  WBSs are indespensible for
   project planning, particularly when estimating time and
   resource requirements.  Some industries use established work
   breakdown structure systems for billing and reporting
   purposes.

   (2001-05-09)