Management Meeting and exceeding customer expectations

Imagine yourself as the executive manager of an organization. You are responsible for establishing the three levels of management and how each level functions in the organization. One of the members does not agree with having three levels of management. How would you justify to the executive board that three levels of management should be implemented in the organization? In your initial post, please include an explanation of the function that each level performs and why it is important.
 
Bierman, L., Ferrell, O. C.,