Organizational flattening may well be the most talked-about business trend of the year. At Amazon, CEO Andy Jassy is focused on increasing the company’s builder ratio (individual contributors/managers) by 15 percent. Dell is also eliminating management roles, moving to a structure where all vice presidents have 15 or more direct reports, and directors and senior managers have 20+. Outside of technology, companies like Target are downsizing because of “too many layers and overlapping work.” The