| A | B | 
| top management | company executives | 
| supervisors | first-level management | 
| mixed | tactical and strategic style | 
| planning | analyzing of information, set goals, and make decisions | 
| organizing | arrangement of resources in order to meet goals | 
| controlling | determines to what extent the business is accomplishing its goals | 
| tactical | directed and controlling style of mangement | 
| implementing | directing and leading people | 
| strategic | employees help with decision making | 
| staffing | obtaining, training and compensating employees | 
| mid-management | specialists in a specific area of the business |