Simplification of work: Simplification refers to eliminating unnecessary varieties, size and grades of the product manufactured by the organisation. It aims at fuller utilisation of the resources, reducing inventories and inversing the turnover. It helps in reducing the cost of labour and machines.
For example, it is all right for a shoe manufact-uring company to manufacture shoes of 0,1,2,3,4,5, sizes but if it starts manufacturing shoes of 0,0.5,1,1.25,1.5, 1.75,2,2.25,2.5,2.75,3, it will be simply wrong. There is no justification in the difference of such sizes. In such a situation different types of machines have to be installed, more stock have to be maintained and increased labour costs shall have to be borne.