What are the higher costs associated with a tall organizational structure?

• A. It reduces HR-related costs by downscaling.
• B. It eliminates the need for training.
• C. It results in higher HR-related costs due to more managers and supervisors.
• D. It requires more managers and supervisors, increasing HR-related costs.

Answer: (D)

A tall structure creates multiple layers of management, so more managers and supervisors are needed. Each additional managerial role brings salary costs and requires HR activities—recruitment, onboarding, training and development, performance management, and administrative support. All of these add up to higher HR-related costs as you add layers. The other ideas miss this direct link: downscaling doesn’t describe a tall structure, training isn’t eliminated in a taller organization, and the best-fit wording explicitly ties the extra managers and supervisors to increased HR costs.