The main difference between the two is the scope as a WBS covers
the project in its entirety while a project plan focuses on a
smaller part of a project. So a project can have a WBS that
compartmentalizes it into several parts. Each of these parts would
then have a project plan.
1.A WBS is a total view of the job while a project plan focuses
on smaller parts
2.A WBS is necessary prior to the approval of the job while project
plan is necessary for completing it
3.A WBS focuses on the budget while a project plan focuses on
scheduling
4.A WBS is result oriented while a project plan is action
oriented
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