Modern managers operate at different levels ranging from first-line managers to top-level managers. First-line managers require technical skills more because they manage non-managerial employees involved with producing the organization's products and services. Middle-level managers require human skills more as they work in coordination with other managers at the same level and supervise the work of first-line managers. Top-level managers require conceptual skills more as they are responsible for making goals and plans that affect the entire organization.

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