This performance control system has an interesting effect on the intimal structure of the division First, the division is treated as a single integrated entity with one consistent, standardized, and quantifiable set of goals. Those goals tend to get translated down the line into more and more specific subtotals and eventually, work standards. In other structure. And second, headquarters tends to impose its standards through the managers of the divisions, whom it holds responsible for divisional performance. That tends to result in centralization within the divisions. And centralization coupled with bureaucratization gives machine bureaucracy. That is the structure that works best in the divisions.