MEMO

In recent years the company has expanded and the workload for the management has
increased. Therefore, we have decided to reorganize our management structure. This
table shows the new organization.

Fig. 1. New Management Structure

We plan to devide the present Administration Department into two offices, creating a
new Finance Department and a Human Resources Department. In addition, a new
Production Department will be created. We believe communication channels with the
company will be simplified, so decision-making will be more streamlined. For example,
decisions which solely affect personnel will not be directed outside of Human Resources.
In general, the principle is that decisions should be made at the lowest pratical level,
especially those everyday decisions which not affect the whole organization. Naturally,
the changes will take some time to be fully implemented, but overall everyone should
notice immediate benefits.