Directing is the process by which managers guide subordinates to effectively achieve organizational objectives. It involves functions like motivation, communication, supervision, and leadership. Directing is important as it initiates action, integrates employee efforts, facilitates implementation of changes, and creates balance in the organization. The principles of directing include maximizing individual contribution, maintaining harmony of objectives, ensuring unity of direction, and employing appropriate direction techniques. Elements of direction are supervision, leadership, motivation, coordination, and communication & understanding. Direction differs from supervision in that direction involves setting policies and occurs at higher levels, while supervision focuses on implementation and occurs at lower levels.