WBS is a visual representation of the entire scope of the work to be done, broken down into smaller segments that each member of the project team is able to understand. This is because, with each of the completion levels, there are definitions and details relevant to that phase. On the contrary, RBS can be broken down into geographical resources or organizational resources. Some of the other tools that are necessary for proper and efficient RBS include resource estimation, a resource calendar, and activity lists.
The reason behind this is because when you are managing any project, you will have to work with different project components and project resources in order to complete the project. A good example is the members of your project team.