The basic principle of reorganization is that the only thing holding your company back is its structure.
And in some cases, that's true.  More frequently, reorganization is a good way to make the furniture movers rich, disrupt projects,
and drive employees mad.

In pattern terms: If your company has performance problems (real or imagined), fix them by aligning the corporate structure with the 
perceived "real" organization structure.  Repeat until bankrupt.  Closely related to DownSizing.

KenMeltsner