According to Sharma (2010:1) says that “a memorandum is a written message that provides personnel a quick and convenient way to communicate with each other”.
A memorandum is ussualy an internal working paper written to share information and/or instruction among peers, most often those working for the same organization those working together on a common project even though they represent different organizations (Lowlani, 2010:2).
A memo or memorandum is a type of communication commonly used in business. Memos are sent to colleagues or coworkers. Memo is used as a written reminder or to convey a short proposal or some basic information. A memo format is generally short consisting of between one and four sentences (Franklin, 2006:1).
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