Using a WBS at the planning stages of a project is beneficial for summary rollups of data not yet associated with projects.
The WBS hierarchy can contain anticipated dates, planned budgets, and summary values. Financial information is used interchangeably between projects and their WBS elements, so you can use the preestablished budget amounts and funding information you set for WBS elements immediately for their project and activity counterparts. The budget and spending plan can stand alone to represent financial data for the WBS level, or it can reflect the budget distribution data established for the project. Summary information can be rolled up to any WBS level you specify.