This document discusses the three levels of management in most organizations: top-level management, middle-level management, and lower-level management. Top-level management such as the board of directors and CEO are responsible for controlling the entire organization, setting strategic plans and policies, and overseeing resources. Middle-level management like department managers execute plans, communicate between levels, and guide lower managers. Lower-level management such as supervisors and foremen directly oversee non-managerial staff and focus on motivating and controlling subordinates. While each level performs the main management functions, top managers focus more on planning and organizing, middle managers on management and control, and lower managers on motivation and control.