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

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