The Memorandum is a satirical exploration of bureaucracy and the struggle for power within a corporate setting. The play begins with Josef Gross encountering a memo in a baffling new language, Ptydepe, and follows his efforts to navigate the ensuing chaos. As Gross grapples with his diminishing authority, the absurdity of office politics is laid bare.

Scene I: The Incomprehensible Memo

The drama kicks off in Josef Gross's office, where he, as the managing director, is confronted with a puzzling document written in an unfamiliar language. His secretary, Hana, clarifies that the memo is penned in Ptydepe—a newly introduced language supposedly designed for clearer communication. Gross discovers that his deputy, Jan Ballas, has implemented this change without consulting him. Although Gross initially demands the language's removal, Ballas persuades him that Ptydepe's adoption is for the greater good. This marks the beginning of a power tussle as Gross, a proponent of humanist values, finds himself at odds with Ballas, who is prepared for conflict and confident of his support within the organization.

Scene II: Ptydepe Lessons

The setting shifts to a classroom environment where Lear, the instructor, introduces four clerks to Ptydepe. He explains the language's theoretical advantage—its intentional redundancy, which purportedly enhances reliability.

Scene III: The Translation Dilemma

Gross heads to the Ptydepe Translation Center, hoping for a translation of the memo. Otto Stroll, the section head, informs him that authorization is required, and the staff are not fluent in Ptydepe. Gross is instructed to seek approval from Alex Savant, the Graduate Ptydepist. While waiting for Savant during their lunch break, Gross converses with others, including the secretary Maria. Upon return, Savant denies him the authorization, redirecting him to Helena, the chairman.

As a birthday celebration unfolds nearby, Gross is left alone amidst classified documents. Helena assures him of surveillance by George, the vigilant staff watcher who monitors activities through wall crevices. Maria returns, but is reluctant to help Gross translate the memo for fear of losing her job. George reprimands Gross for asking for a cigarette, and he retreats to his office.

Scene IV: Power Dynamics in the Office

Back in his office, Gross encounters Ballas and his silent associate, Ferdinand Pillar. Gross persists in his demand to eliminate Ptydepe, but Ballas attempts to manipulate him into compliance. Cornered, Gross concedes, signing off on the language's introduction. Ballas then pushes for a managerial swap, with Gross becoming deputy director. Recognizing the inevitability, Gross steps down.

Scene V: Disrupting the Lesson

Interrupting a Ptydepe class, Gross pleads with Lear to translate the memo. Lear consents, on the condition that Gross engages sincerely with the lesson. Frustrated by the details of the language, Gross eventually leaves the classroom.

Scene VI: Authorizations and Outbursts

Returning to the translation center, Gross finds most employees still celebrating. He approaches Helena for authorization, but she imposes a condition—Gross must not have received any memo in Ptydepe. Denied again, Gross's frustration peaks when Ballas and Pillar, lurking nearby, overhear his outburst. Ballas seizes the moment to fire Gross and appoints George as his new deputy. Gross is instructed to finalize his departure the following day.

Scene VII: Discontent and New Roles

The next morning, Ballas expresses disappointment in Pillar for neglecting Ptydepe studies. Hana reveals her own struggle with the language, having dropped the classes due to difficulty. It emerges that even Ballas has abandoned his lessons, claiming excessive job demands. Only Lear and the translation staff seem proficient in Ptydepe. Ballas is irked by Pillar's frequent absences with translation staff members. Upon Gross's arrival, Ballas offers him the staff watcher role, which he accepts. Hana...