The concept is based on the Work Breakdown Structure (WBS) popular in the project management discipline.
The GBS is the culmination of three concepts: the hierarchical relationship of product development, the work breakdown structure and requirements traceability.
The term "goal breakdown structure" was coined by Stephen Gershenson, working with Michael B Bender and Stuart Syme in the late 1990s.
The first publication introducing the GBS was in Bender's first book: Setting Goals and Expectations.
[3] Bender embellished on the topic in his second book, A Manager's Guide to Project Management[4] In the latter publication, Bender expanded the concept to apply to the organization as a whole, based partly on the works of David P. Norton and Robert S. Kaplin in The Balanced Scorecard.
The second rule prevents the project from exhibiting extra scope and work that doesn't add value to the organization, saving time and money.
Often, these objectives tie directly to the organization's strategic plan and include such items as: Return on Investment (ROI), Net Present Value (NPV), market share, efficiency improvement, etc.
These include all the features, functions and characteristics that the project's deliverables must exhibit to achieve the business objectives.