The way to achieve a flat organization is by grouping all manufacturing processes into a Value Stream Unit (VSU) with a single leader with assigned support staff. The company is fully centralized and composed of many VSUs where all relevant overhead, support and manufacturing costs are centralized and managed by each single VSU. A single VSU grouping all manufacturing and management activities and resources related to a product family makes it easy to monitor key indicators and improve for any deviations. A sewing section whose VSU includes an engineer, mechanic and quality person has immediate troubleshooting support for production supervisors and line workers. The line workers are equipped with the skillset for the entire product family they can remain in a fixed position leading to zero waste at order changeovers.

Since the entire manufacturing process is centrally managed without any other level of management involvement, controlling and reducing unit costs will be greatly facilitated and unit profits will rise accordingly. In order to implement the VSU concept, a wide range of manufacturing processes and activities throughout the value chain covering the entire product flow must be integrated. Once achieved, the company will be able to make the continuous changes required to face both daily and long-term challenges, to meet ever-growing customer demands, and to remain and become more competitive.