| A | B |
| Capital resources the tools | equipment |
| Directing make decisions | issue orders and directives (instructions) |
| Ethics Refers to standards of moral conduct that individuals and groups set for themselves | defining what behavior they value as right or wrong |
| Lower level of management Also known as supervisory / operative level of management. It consists of supervisors | team leaders |
| Plan A blueprint for goal achievement that specifies the necessary resource allocations | schedules |
| Staffing recruit | hire and train workers; maintain favorable working conditions |
| Top level of management consists of board of directors | chief executive (CEO) or managing director. It is the ultimate source of authority and it manages goals and policies for an enterprise |