I think you misunderstood my comment, I was talking about different layers of management. Not different roles like accounting or sales etc. but there is absolutely no reason to have 10 different layers of management.

for someone like VAG or UPS why not? You can only remember/cram so much context into a single persons head, at some point you gotta split it up. In IT, you rarely see companies having managers with more than 6 direct reports. Of course in retail that number can bump up. But if you have a 4 or 5 thousand employees - you'll have 6 layers. Of course there are ways around it (I worked at F500 where i only talked to my boss rarely, and was managed by others on my team).

VAG employs 600,000 people - that you have 8 or 10 layers is not absurd.

Sure, but as a point of comparison the Roman Catholic Church has even more people worldwide and manages to make do with only 4 management layers. (I'm referring to those in religious orders only, not secular employees of various Catholic businesses and charities.)