Once upon a time Artco had a printing job.

The Company said "Someone needs to print that." So they
created a print specialist position and hired a person for the job.

Then The Company said, "How does the print specialist 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 The Company said, "How will we know the print specialist is
doing the work correctly?" So they created a Quality Control
department and hired two people. One to do the studies and one
to write the reports.

Then The Company said, "How are these people going to get paid?"
So they created the following positions: a timekeeper, and a
payroll officer, then they hired two people.

Then The Company 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 The Company finally said, "We have had this in
operation for one year and we are $780,000 over budget, our
funds are low and we must cutback overall cost."

So they laid off the print specialist.