reorgs - how to set your bonus target

are reorgs ever really about making things more efficient, or are they rather intended to destroy all basis for comparison? more often than not, they appear to justify setting new baselines, so top management can have a fresh go at that bonus target?
reorgs are a way of life at **insert company name here**.. one of my colleagues, after returning from a 6-month pregnancy leave, had to go through x reorgs in her email.. top management reorg, divisional management reorg, departmental management reorg, ... the only people not reorg-ing are the little shrimp at the bottom of the sea, doing the, well, ground work.. (god i love comma's!)

it's probably something universal, though: divorce is also kind of a reorg, no?