Managers coordinate and oversee the work of other people so that organizational goals can be accomplished. They can be at different levels within an organization, such as first-line managers who oversee non-managerial employees, or top managers who are responsible for organization-wide decisions and goals. Management involves coordinating work activities so they are completed efficiently and effectively. Managers perform functions like planning, organizing, leading, and controlling. They also play roles such as leader, liaison, and decision-maker.