Can anyone tell me the best use of OBS(Organizational Breakdown structure) in projects.

Is it just used to link employees with sub part of the project.

Hi,

The idea of using OBS in TP Project is to create a horizontal view of budget responsibility between different parts of the project.
The employees linked are the ones that have this responsibility assigned.
It is not mandatory to use OBS but if the organization is interested they can create the OBS view if needed.
In other words, it allows you to look at the project definition from budget responsibility point of view and not just linking employees.