Job description
In one sentenceA document that sets out the job title, reporting line, tasks, responsibilities and the qualifications and experience required of the holder. Hiring interviews and performance appraisal are built on it.
Simply put
Before advertising a job, write its job description: what will the employee do every day? Whom will he report to? What qualification and experience are required?
A clear description reduces disputes later, makes performance appraisal easier because you measure against written tasks, and helps segregate duties in finance jobs.
Example
A trading business wrote the description of an “accounts receivable accountant”: issuing invoices, following up collections and receivables aging, and reconciling customer statements every month, reporting to the finance manager, with experience in an accounting system.
Don't confuse it with
Organizational structureA job description covers one job in detail, while the structure is a picture of all jobs and their relationships.