Organizing, staffing, directing, and planning are also important. All managers perform these functions to different extents. Think about the hierarchy of an organization. First-line managers are the lowest of the management levels. Since they focus on supervising employees and carrying out operational plans, they spend most of their time controlling, directing, and staffing.
Middle managers focus on tactical plans and coordinate between the other two levels of management.
Most of their time is spent organizing, staffing, and planning. Top managers are generally responsible for a large number of areas. They carry out strategic plans and focus their time planning, organizing, and staffing. In order to perform their respective functions, managers need numerous skills. Again, all managers use these skills to a different extent depending on their level within the organization.