Exam PK0-004 topic 1 question 132 discussion

I selected Answer C

I think WBS is correct. This website explicitly states that https://www.workbreakdownstructure.com/

Answer A is the correct answer, taken from Sybex Project+ Study Guide, 2nd Edition, page 80. "A WBS is one of the fundamental building blocks of project planning. It will be used as an input to numerous other planning processes. It's also the basis for estimating activity duration, assigning resources to activities, estimating work effort, and creating a budget." Cash burn rate would be a good answer but burn rate is measuring the project expenditures to-date rather than projected project expenditures. As for Cash Flow, I couldn't find much information on Google regarding that as it relates to Project Management and the only related definitions, at least in title, are cash flow techniques and not cash flow schedules, which includes Discounted Cash Flow, Net Present Value, and Internal Rate of Return which are more economic models predicting revenue.

I feel the answer should be a cash flow schedule because it shows the estimated and schedules cash disbursement of the project by time period. WBS doesn't show the projected project expenditures but rather the work that has to be done to successfully produce a deliverable. I think it is confusing it with the Cost Breakdown Structure.