Starting with the end in mind:

The goal of organization design is to develop the structure,
processes, roles and activities that guarantee “outputs /
outcomes / benefits / value by design”:

•  Make sure the goals of the entity, function, enterprise,
process being designed give benefits to everyone along the
value chain
•  Make sure every aspect of the new organization design
serves your core learning/innovation goals so that processes
run more efficiently/ effectively, serve customers better, and
thereby improve your financials
•  Roles, responsibilities, and accountabilities must align
everyone with the business imperatives
•  These improvements should lower costs by improving
efficiencies and effectiveness at the same time that they
improve quality, and if they don’t there is something more
to be discovered to make them do this