This document discusses span of control and organizational structures. It defines span of control as the number of people reporting to a single manager. A narrow span of control means fewer subordinates per manager, creating a taller organizational structure with more management levels, while a wide span of control creates a flatter structure. Tall structures allow for close supervision but slower decision-making, while flat structures are less costly, allow faster communication and decisions, but with potentially looser control over subordinates. Wider spans of control are generally more cost-effective due to requiring fewer managers.