In the second tier, duties structure, further segmentation is implemented into the “ability element (work),”
which is the minimum unit of corporate function that can be allocated separately to each duty. Each ability
element is further divided into the “item of ability element (work),” which is the indivisible unit as an action taken
by a single worker.
In the third tier, each item of ability element is divided into “skills and techniques,” which represents the specific actions for work implementation. All techniques and skills are further divided into “knowledge” on judgment standards and on points of improvement.