The formal organisation can be better understood by a study of its features which are as follows :

(A) It specifies the relationships among various job positions and the nature of their inter-relationship. This clarifies who has to report to whom.

(B) It is a means to achieve the objectives specified in the plans, as it lays down rules and procedures essential for their achievement.

(C) Independent channels of communication without specified direction of flow of information are developed by group members.

(D) It is deliberately designed by the top management to facilitate the smooth functioning of the organisation.

Which of the following options are correct ?