Sub-division of departments down to the level of jobs performed by an individual is called job sub-division. This is supplementary to departmentation. The, entire activities of the organisation may be broadly classified into departments like typing, correspondence and recording. These departments may be further divided into a number of sub-divisions.

For example, recording department may be sub-divided into receiving information, analyzing of information and inserting of information. These work sub-division may be made in two methods like in serial plan and in parallel plan. In serial plan, the work is divided into series of small jobs and work passes through all these jobs for completion. In parallel plan, the work is divided into various parts and each part is assigned to a team of individuals.