No company ever announces layoffs. They are referred to euphemistically as restructuring or operational streamlining and are used to justify an obligation to help an organization remain competitive.

没有一家公司会直接宣称“裁员”，即使要裁员也会用比较委婉的“重塑”或“简化运营”来为拯救公司正名。

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Dear Annie: My division recently got a new top manager, who will be overseeing a restructuring of the organization after the first of the year, with a couple of new, bigger roles being created.

亲爱的安妮：我的部门最近来了一位新主管，他将负责明年伊始的机构重组，届时将会出现几个高层职位空缺。

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Management process restructuring is a new management model taken process as guide, and its inside organization practices flattening structure.

管理流程再造是以流程为导向的新型管理模式，组织内部实行“扁平化”结构。

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We now need to simplify the organization through restructuring.

ENGADGET: Logitech president celebrates end-of-year earnings with management cull

The company expects to benefit from a stronger product portfolio, the simplification of the organization and processes, and cost savings from the restructuring, resulting in improved financial performance in the second half of Fiscal 2013.

ENGADGET: Logitech president celebrates end-of-year earnings with management cull

Additionally, this restructuring helps us reduce costs and streamline the organization as a continuation of the activities we began earlier this year.

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