Since a smaller number can be more easily 29of numbers controlled than a larger one, the aim of or-ganisation obviously is to reduce the numbersto a manageable compass so as to assure adequate control.That is done by dividing the numbers off into groups, depart-ments, classes etc. Thus we may have classes of materials,labour etc, or we may have classes of kinds of materials,labour etc, according to the nature of our business and theextent of our organisation. These classes provide us with thefoundation, the fixed points on which our organisation can bebuilt up.Classification — the mapping out of the various classes— is there- 30fore a subject of the greatest importance in all organisationwork.