This section will deal with the mechanics of organization—the actual processes or methods of creating and changing the company's organization structu… - Ernest Dale

The administrative unit that usually covers the company as a whole as well as all Its plants is broken Into smaller administrative units — often on a geographical or product basis. Each is headed by a manager who may be compared to the head of a smaller enterprise. Usually he has fairly complete control over basic line functions; if he also has staff services, such as accounting, engineering, research, and personnel. the unit may be largely self- contained.

The functions or job contents necessary to reach objectives must be defined. This step is governed by two precepts.

I find myself just a little annoyed at the tendency of all of us to adopt certain clichés about decentralization and then glibly announce that we're for it. I have been somewhat amused at some of my colleagues who are most vocal in expounding the virtues of decentralization and yet quite unconsciously are apt to be busily engaged in developing their own personal control over activities for which they are responsible.