Management is goal oriented as every organization has to achieve some specific predetermined goals. To achieve goals managers have to formulate, implement & control plans & programs. Goals can be further divided into objectives & then tasks can be assigned. To achieve goals & objectives organizations are connected with group of people. Every organization focuses on team work. In a team there are different types of personnel who have different knowledge, skill & ability along with diversified age, gender & religion. Organizations maintain unity in diversity and act as a group to accomplish the tasks. Management makes different rules & imposes authority for the smooth run of the organization. It has to maintain proper superior-subordinate & peers relationship. It clearly indicates who is accountable towards whom, who will perform what activity etc. Management states getting things done by others. It involves delegation of authority. In order to achieve goals & objectives management has to direct, coordinate & regulate personnel. To get optimum output management makes proper allocation & utilization of resources which can be done through social process. Management is applicable to all-over the world. The organization may be big or small, private or public undertaking management plays very vital role. As a dynamic function management has to change policies & processes according to change in environment. Organization consists of three levels to be managed. These are: Top level Middle level Lower level Management is different from activities, processes & techniques. It has to achieve goals & objectives of the organization by preparing strategy. It has to make planning, organizing, staffing, leading & controlling Management means manage men tactically & getting things done through others which act can not be seen, but felt only. The manager is tangible, but skill of management is intangible. Management integrates different functional areas such as: marketing, finance, production, operation, human resource, research & development etc. It also focuses on different divisions such as: customer, product, geographic etc. It co-ordinates individual efforts into teams.