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WBS is more used now a days as compared to activity coditing strucutre.
Work breakdown structure is more detailed to organize the scope of works and its needs
I will prefer WBS while development of schedule in P6. Activity coding can be used for organizing the schedule.
Earlier using P3 it was very difficult to use WBS and if you wanted to make changes it was a disaster. But now in P6 WBS is more easy and flexible. The best way to go in P6 is WBS, in my opinion.
WBS is the easiest to build
but if you combine it with Activity codes , then your schedule is more powerful in reporting
hence a combination is the best option
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