A organizational unit is composed of one or more people which perform a set of tasks Other elements such as: - Sections - Department - Division # Types of organizational Units - *Line-OU* they perform tasks which are central to the organization, E.g: Sales, Production... - *Staff-OU* help the line units, there are two types: - Direct Collaboration, e.g. preparing, planing, executing - Internal Services, e.g. managing, maintanence...