Mullins (2007) defined, Organization Structure as the division of work among members of the organization, and the co - ordination of their activities so they are directed towards the goals and objectives of the organization. It is the relationships among positions in the organization and among members of the organization. It makes possible the application of process of management and creates a framework of order and command through which the activities of the organization can be planned, organized, directed, and controlled. It defines tasks and responsibilities, work role and relationships, and channels of communication.Essentially there are various types of organizational structures depending on the nature of organization, such as centralized, complex, stratified and formalized structures. An effective structure is the one that coordinates various parts of the organization and different work areas. Meanwhile the structure of the organization can either be tall i.e. with a long hierarchical chain of command where the freedom and responsibility of the subordinates is restricted or flat i.e. with a short chain of command, there is more effective between management and workers but employees may have more than one manager. However both of two structures above are highly affected by the number of employees who reports direct to a certain manager that is Span of Control. Hellriegel et al (1998) explained that span of control refers to the number of employees reporting directly to one manager. When the span of control is broad, relatively few levels exists between the top and bottom of the organization. Conversely when the span of control is narrow, more levels are required for the same number of employees. Although there is no correct number of subordinates that a manager can supervise effectively, the competencies of both the manager and employees, the similarity of tasks being supervised and the extent of rules and operating standards all influence a manager's span of control.