Page 9 - Office Practice and Accounting 10
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• Work should be performed in the easiest way
• Work should be performed simply and efficiently.
• Work should be performed effectively.
• Decision should be flexible. Besides this, authority should listen to employees
to make decision participatory.
• Decision makers should believe each other.
Tippani/Memo
A Tippani or memo is a note to assist the memory. It's a written note or communication
between people working for the same organization.
According to S. Taylor, "Memo is a written communication from one person to
another (or a group of people) within the same organization.
Tippani is prepared by lower
level staff and submitted to
the higher level staff. It is
a upward communication Executive level
system specially for the
amendment of rules and Way of communication Middle level
regulations and drafted
when the lower level staff
have no authorities to take Operating level
decision. It helps upper
level staff to know the real Fig. Tippani as upward communication
situation of the organization
on a given problem or issue.
On the other hand, lower level staff can give the view, suggestion or opinion to his/
her seniors by means of the Tippani.
So, Tippani (Memo) is an internal short note or letter in which information is
exchanged among superiors and subordinates relating to day-day functions within
the organization.
Objectives and Importance of Tippani
Tippani is drafted with a view to give suggestion, idea, opinion and to seek approval
for decision making process from lower level to upper level. That's why it has the
following objectives and advantages:
a. To provide healthy opinion, suggestion, idea to the concerned authorities
b. To clarify the ambiguity and unclear existing rules and regulations
c. To ensure the participation of lower level staff in decision making process
Office Practice and Accounting 10 3

