In principle, each business division conducts its own accounting, and is responsible for operating business and generating profits independently.
Management
X business division
Y business division
Z business division
Production Sales Accounting
Production Sales Accounting
Production Sales Accounting
●Matrix organization
A “matrix organization” is an organization form often employed by major enterprises and global corporations, and is structured along multiple
chains of command such as function and region or function and product.
Since this organization takes the form of multiple managers overseeing the
persons that do the work, there is potential for confusion in the chain of
command. At the same time, departmental boundaries are eliminated due
to the sharing of work.
Development
department
Planning
department
Research
department
Marketing
department
Project X
Project Y
Project Z
●Company system organization
A “company system organization” refers to a structure that separates
business divisions, and administrates the departments as independent companies. This increases the autonomy of the organization and enhances its
ability to adapt to its environment. The organizational structure is similar
to the divisional system organization, but under the company system organization, there is greater freedom and discretion to make human resources decisions.
Board of directors
Company X
Sales
19
Plant
Company Y
Sales
Plant
Company Z
Sales
Plant