to arrange and relate the work to be performed so that it can be carried out most effectively by people. An organization is not people but the mechanism arranged to enable people to work most effectively together. An organization chart is helpful in showing some aspects of the organization but the chart itself is not the organization. Every manager should be held accountable for his proper work of organizing, for this is how he ensures that the most work is ac- complished by the fewest people at the least cost. The computer will en- courage simplification and streamlining of organization structure but will probably not lead to radical change in the general forms of structures we use.