Once upon a time, a large company had a vast scrap
yard in the middle of a desert. Management said,
"Someone may steal from it at night."
So they created a night watchman position and hired a
person for the job.

Then Management said, "How does the watchman do his
job without instruction?" So they created a planning
department and hired two people, one person to write
the instructions, and one person to do time studies.

Then Management said, "How will we know the night
watchman is doing the tasks correctly?" So they
created a Quality Control department and hired two
people. One to do the studies and one to write the
reports.

Then Management said, "How are these people going to
get paid?" So they created the following positions, a
time keeper, and a payroll officer, then hired two
people.

Then Management said, "Who will be accountable for all
of these people?"
So they created an administrative section and hired
three people, an Administrative Officer, Assistant
Administrative Officer, and a Legal Secretary.

Then Management said, "We have had this command in
operation for one year and we are $18,000 over budget,
we must cutback overall cost."

So they laid off the night watchman.