We can examine a hierarchy of three different management levels and the differences between duties at each of these levels. Top management plans, leads, organizes and controls the entire organization. Their planning includes establishing organizational objectives. Often their planning includes long-range decisions including the future direction of the organization. Because of their ultimate responsibility for each area of the organization, top managers must possess good conceptual skills.
Middle managers are responsible for smaller groupings or divisions within the organization.
A Regional Sales Manager for the East Coast would be an example of a middle manager. Their planning involves what actions to take in order to carry out organizational objectives established by top management. This planning is more intermediate in terms of its time frame. First line managers are responsible for yet smaller groupings of employees in the organization. First line managers are responsible for leading and supervising non-management personnel.