This document discusses span of control and its relationship to organizational structure. Span of control refers to the number of subordinates reporting to a given manager. A narrow span of control results in a tall organizational structure with few subordinates per manager and many levels, while a wide span of control creates a flat structure with more subordinates reporting to each manager. Both narrow and wide spans have advantages and disadvantages related to control, communication, decision making, motivation and costs. Factors like the nature of work and capacity of managers and subordinates influence the appropriate span of control.