| A | B |
|---|
| management | the process of accomplishing the goals of an organization through the effective use of people and other resources. |
| planning | analyzing information and making decisions about what needs to be done. |
| organizing | determining how plans can most effectively be accomplished and arranging resources to complete work. |
| implementing | helping employees to work effectively. |
| controlling | evaluating results to determine if the company's objectives have been accomplished as planned. |
| manager | a person who completes all four management functions on a regular basis and has authority over other jobs and people. |
| supervisor | a manager whose main job is to direct the work of employees. |
| executive | a top-level manager who spends almost all of his orher time on management functions. |
| mid-manager | a manager who completes all of the management functions but spends more time on one of the functions or is responsible for a specific part of the company's operations. |
| variances | difference between planned and actual performance. |
| variance report | identifies standards that are not being met and the amount of difference between the stndard and the actual performance. |
| problem | a difficult situation requiring a solution. |
| symptom | a sign or indication of something that appears to be the problem. |
