They are also called strategic, tactical, and operational. Most organizations have relatively few top management positions. Top managers are responsible for managing the entire organization or major parts of it. They develop and design all the companies goals, objectives, and strategies. They report with all the other top line managers.
Middle managers have titles such as sales manager, branch manager, or department head.
Middle managers are responsible for implementing top management s strategy by developing short-term operating plans. They report to executives and supervise the work of first-line managers. First-line managers include crew leaders, supervisor, or head of a department. These managers are responsible for implementing middle managers plans. They generally report to middle managers.