SUBJECT: PRICIPLES OF MANAGEMENT BCA: 1ST SEMESTER

FACULTY NAME: - PRAVAT KUMAT ROUT

MEANING OF MANAGEMENT:-
Management means directing and controlling a group of people or organization to
reach a goal.

In other word Management can also mean the person or people who manage the
managers, the organization and coordination of the activities of a business in Order to
achieve defined objectives.

MANAGEMENT DEFINITIONS:-

It is very difficult to give a precise definition of the term ‘management’. There is no

universally accepted definition of management. Different scholars from different
disciplines have their own interpretation of word management. Some of the leading
definitions of Management given by various experts are:

Henri Fayol, who is known as the father of modern management defined management
as, “Management is to forecast, to plan, to organize, to command, to co-ordinate and
control activities of others.”

F.W. Taylor, father of scientific management, “Management is an art of knowing what

is to be done and seeing that it is done in the best possible manner.”

Scientific management is defined as the use of the scientific method to determine the
“one best way” for a job to be done.

According to Harold Koontz,”Management is the art of getting things done through and
with people in formally organized groups.”

According to Peter Drucker,” (Father of Management) Management is a multi-purpose

organ that manages business and manages managers and manages workers and work.”

Mary Parker Follett defines management as the “art of getting things done through
people”. A manager is one who contributes to the organization’s goals indirectly by
directing the efforts of others – not by performing the task him-self. On the other hand,
a person who is not a manager makes his contribution to the organization’s goals
directly by performing the task himself. Various definitions of management cited above
are different but still have some-thing in common. Management is carried out in order
to achieve some objective by putting together the physical and human resources.
NATURE OR CHARACTERISTICS OR FEATURES OF MANAGEMENT:-

An analysis of the various definitions of management indicates that management has

certain characteristics. The following are the salient characteristics of management.

1. Management is a Factor of Production:

Manager's primary task is to secure the productive performance through planning,

direction and control. It is expected of the management to bring into being the desired
results. Rational utilisation of available resources to maximise the profit is the economic
function of a manager.

2. Management also implies skill and experience in getting things done through
people:

Management involves doing the job through people. The economic function of earning
profitable return cannot be performed without enlisting co-operation and securing
positive response from "people". Getting the suitable type of people to execute the
operations is the significant aspect of management.

3. Management is a process:

Management is a process, function or activity. This process continues till the objectives
set by administration are actually achieved. "Management is a social process involving
co-ordination of human and material resources through the functions of planning,
organising, staffing, leading and controlling in order to accomplish stated objectives".

4.Management is a universal activity:

Management is not applicable to business undertakings only. It is applicable to

political, social, religious and educational institutions also. Management is necessary
when group effort is required.

5. Management is a Science as well as an Art: Management is an art because there are

definite principles of management. It is also a science because by the application of
these principles predetermined objectives can be achieved.

6. Management is a Profession: Management is gradually becoming a profession

because there are established principles of management which are being applied in
practice, and it involves specialised training and is governed by ethical code arising out
of its social obligations.
7. Management is an endeavour to achieve pre-determined objectives: Management
is concerned with directing and controlling of the various activities of the organisation
to attain the pre-determined objectives. Every managerial activity has certain
objectives. In fact, management deals particularly with the actual directing of human
efforts.

8. Management is a group activity: Management comes into existence only when there
is an group activity towards a common objective. Management is always concerned
with group efforts and not individual efforts. To achieve the goals of an organisation
management plans, organises, co-ordinates, directs and controls the group effort.

9. Management is a system of authority: Authority means power to make others act in

a predetermined manner. Management formalises a standard set of rules and
procedure, to be followed by the subordinates and ensures their compliance with the
rules and regulations.Since management is a process of directing men to perform a
task, authority to extract the work from others is implied in the very concept of
management.

10. Management involves decision-making: Management implies making decisions

regarding the organisation and operation of business in its different dimensions. The
success or failure of an organisation can be judged by the quality of decisions taken by
the managers. Therefore, decisions are the key to the performance of a manager.

11. Management implies good leadership: A manager must have the ability to lead and
get the desired course of action from the subordinates. According to R. C. Davis-
"management is the function of executive leadership everywhere". Management of the
high order implies the capacity of managers to influence the behaviour of their
subordinates.

12. Management is dynamic and not static: The principles of management are dynamic
and not static. It has to adopt itself according to social changes.

13. Management draws ideas and concepts from various disciplines: Management is
an interdisciplinary study. It draws ideas and concepts from various disciplines like
economics, statistics, mathematics, psychology, sociology, anthropology etc.

14. Management is Goal Oriented: Management is a purposeful activity. It is concerned

with the achievement of pre-determined objectives of an organisation.

15. Management is Intangible: It cannot be seen with the eyes. It is evidenced only by
the uality of the organization and the result is profits, increased productivity etc.
PURPOSE OR OBJECTIVE OF MANAGEMENT:

A management objective refers to the primary goal of a management team or system.

These goals dictate the actions, decisions and regulations created by an organization's
management. Managers often share goals with employees and executives to develop a
consistent purpose and strategy for all members of the organization.

1. Optimize resources

Management teams work to use resources effectively to provide the most output
possible. This objective creates the ability to increase profits by reducing the ratio of
resource costs to profits. Management teams implement logistic strategies and
procedures to identify and reduce processes that create waste and require extra
resources.

2. Increase efficiency

Increasing the efficiency of operations, production and services allows for greater
production, sales and profits. Management systems track the processes, duration and
flow of the workplace to determine methods that provide more efficient outcomes.
Managers may work with other employees and department leaders to create and
implement new processes and requirements.

3. Maximize profits

Management teams aim to find the balance between maximizing profits and promoting
a beneficial workplace for employees. Maximizing profits includes working with various
departments and leaders such as accountants, supervisors and executives to determine
areas that require improvements and changes. Managers can achieve maximum profit
objectives by identifying unnecessary expenses and waste and creating new procedures
for more efficient operations.

4. Promote personal development

An effective management team prioritizes the growth and development of its

employees. Providing opportunities such as seminars, mentorship programs, training
resources and internal promotions allows employees to develop new skills and advance
their careers. The personal development and growth of employees can also contribute
to the growth, quality and efficiency of work produced and can help management
achieve multiple objectives simultaneously.
5. Maintain quality

Management teams handle the regulations, procedures and parameters for the
production and distribution of products and services. A primary objective of
management includes maintaining the quality standards necessary for the organization.
The team collaborates with other departments, supervisors and employees to create,
implement and maintain quality.

6. Encourage workplace morale

The environment, attitudes and morale of an organization can affect the overall
production and profits. Positive morale among employees creates intrinsic motivation
for employees to complete tasks and contribute greater effort. Management teams
work to uphold morale by implementing effective authority structures, creating
incentive programs and responding to employee feedback. Valuing employees and
ensuring positive relations increases morale and motivates individuals to continue to
grow.

7. Reduce risk

Many management positions focus on forecasting and projecting results and changes.
One main objective for managers includes using planning and predictions to reduce
opportunities for risks and losses. Reducing risk factors such as safety issues, wasted
resources and extra expenses can help increase profits and eliminate loss.

8. Generate business strategies

Management teams often use higher-level critical thinking and abstract strategy to
improve operations and profits. The team collaborates with executives, leaders and
stakeholders to generate pitch and implement overall business strategies or
frameworks. Creating an effective and consistent business strategy can help identify
and narrow objectives for all employees to reach a common goal.

9. Coordinate workflows

The workflow and internal structure of an organization can influence productivity and
efficiency. Management teams may include or work with logistics, engineering and
production professionals to develop logical and expedited workflows, internal
structures and facility designs. Managers may also utilize tools such as organization
charts, flow diagrams and procedure audits to evaluate and communicate workflow
operations.
10. Identify talent

An organization's management aims to identify, acquire and maintain top candidates

and employees. Managers may work with recruiters to establish hiring requirements,
evaluate candidates and create recruitment offers. Identifying and gaining talented and
qualified employees increases the knowledge, expertise and production of the
organization as a whole.

11. Ensure availability

Management teams work to handle, maintain and predict the availability of resources,
goods and services. To achieve this objective, managers may project and forecast the
needs of the organization or public and monitor issues such as shortages. Predicting and
handling issues allows the management team to plan and implement changes to
prevent production and distribution delays.

IMPORTANCE OF MANAGEMENT:

Management plays an important role in shaping the culture of an organization. The

performance and survival of a business organization depends on its management.

1. Achievement of organizational goals: Management helps organizations to effectively

design their goals and frame plans and policies to achieve them efficiently.

2. Optimum utilization of organizational resources: Management helps an organization

utilize its scare resources (human, physical and financial resources) efficiently.

3. Develop the analytical and conceptual ability of managers: Management helps

managers to analyze the organizational problems, link them with other organizational
matters and arrive at a solution for attainment of organizational work.

4. Balance between multiple goals: At a point of time, managers face multiple goals, all
of which cannot be simultaneously achieved .Deciding about what is more important
and what is less important so that scare organizational resources can be optimally
allocated to different organizational goals is facilitated through management.

5. Economic and social development: Developing countries are not underdeveloped,

they are undermanaged. If the knowledge of management is transferred from
developed to developing countries, the developing countries will develop their
entrepreneurial ability, managerial excellence, rate of savings, capital formation and
ultimately economic and social development.
6. Coordination between individual and organizational goals: Effective management
coordinates individual goals of people with formal goals of the organization. It
motivates and inspires employees to put their best efforts to contribute to
organizational goals and through it, achieve their personals goals.

7. Face competition: Today’s world is the world of intense competition. Effectively

managed business firms outperform those which are not effectively managed and, thus,
capture a bigger share of the market .Management helps firms face competition in the
market.

8. Social upliftment: Managent brings social development by generating and directing

human energies towards the needs of the society such as health care, education care,
clean environment etc.

9. Management helps to reform Government and society: Management teaches

managers to respect the individual values, traditions and social culture. The more the
management of an organization believes in traditions, customs, values and beliefs of
the society, the more that organization is accepted by the society and government.

10. Management helps in social innovation: The social and economic development is
more a result of social innovation than technical innovation. The needs of our society,
educare, health care, lean environment, entrepreneurship, productivity etc. are fulfilled
through able and skilled managers.

11. Foundation to organization: Clearly defined tasks, their distribution to people along
with authority provides foundation to the organization. It assigns right task to the right
person to avoid duplication and confusion in organizational activities.

12. Environmental analysis: Management enables an organization to analyse its

strengths and weakness and relate them with the environment threats and
opportunities. (This is done with the help of SWOT analysis).

DEFINES THE SCOPE OF MANAGEMENT:-

It is very difficult to precisely state the scope of management. However, management

includes the following aspects:

1. Subject-matter of Management: Management is considered as a continuing activity

made up of basic management functions like planning, organizing, staffing, directing
and controlling.
2. Functional Areas of Management: Management covers the following functional
areas:-

i. Financial Management: Financial management includes forecasting, cost control,

management accounting, budgetary control, statistical control, financial planning etc.

ii. Human Resource Management: Human Resource management covers the various
aspects relating to the employees of the organisation such as recruitment, training,
transfers, promotions, retirement, terminations, remuneration, labour welfare and
social security, industrial relations etc.

iii. Marketing Management: Marketing management deals with marketing of goods,

sales promotion, advertisement and publicity, channels of distribution, market research
etc.

iv.Production Management: Production management includes production planning,

quality control and inspection, production techniques etc.

v.Material Management: Material management includes purchase of materials, issue of

materials, storage of materials, maintenance of records, materials control etc,

vi. Purchasing Management: Purchasing management includes inviting tenders for raw

materials, placing orders, entering into contracts etc.

vii. Maintenance Management: Maintenance management relates to the proper care

and maintenance of the buildings, plant and machinery etc.

viii. Office Management: Office management is concerned with office layout, office
staffing and equipment of the office.

3. Management is an Inter-Disciplinary Approach: Though management is regarded as

a separate discipline, for the correct application of the management principles, study of
commerce, economics, sociology, psychology, and mathematics is very essential. The
science of management draws ideas and concepts from a number of disciplines making
it a multidisciplinary subject.

4. Principles of Management: The principles of management are of universal

application. These principles are applicable to any group activity undertaken for the
achievement of" some common goals.
5. Management is an Agent of Change: The techniques of management can be
improved by proper research and development.

6. Essentials of Management: The essentials of management include scientific method,

human relations and quantitative techniques.

5 M’S OF MANAGEMENT:-

In other words, it is concerned with optimally using 5M’s, is men, machine, material,
Money and method.

MANAGEMENT FUNCTIONS OR PROCESS:-

Different experts have given definitions of the various functions of management

differently.

Henri Fayol has given POSDCORB as the functions of management: POSDCORD stands
for Planning, Organizing, Staffing, Directing, Coordinating, and Reporting & Budgeting.

According to Luther Gulick, Decision Making, Organizing, Staffing, Planning, Controlling,

Communicating & Directing are the functions of Management.
Koontz and O’Donnell divide these functions into planning organizing, staffing, directing
and controlling.
The basic functions or process of management have been elaborated below

1. Planning

Planning is the most fundamental of all management functions. First of all the objective
of the business are determined after that the plans are made to achieve those
objectives. Planning is deciding in advance, what is to be done, how is to be done, and
where it is to be done, who will do it and how result are to be evaluated.

The process of Planning involves a number of steps: (i) gathering information; (ii) laying
down objectives; (iii) developing planning premises; (iv) examining alternative courses
of action; (v) evaluation of action patterns ; (vi) reviewing limitations (vii)
implementation of plans.
2. Organising
Organising provides structure to the organisation. Organizing refers to the identifying
the activities to be carried out, grouping similar activities and establishing relationship
among the activities in terms of superior subordinate relationships. It also establishes
the authority and responsibility relationship among the activities.

(i) to identify the work to be performed;

(ii) to classify or group the work ;
(iii) to assign these groups of activities or work to individuals;
(iv) to delegate authority and fix responsibility and
(v) to co-ordinate these authority-responsibility relationships of various activities.
3. Staffing

Staffing refers to putting the right person at right place; it provides competent people
to fill various positions created out of the organisational structure. Staffing should be
done very carefully. If the right person is not employed at right place, all the efforts go
wrong.

(i) Manpower planning is assessing manpower requirements in terms of quantity and

quality.
(ii) recruitment, selection and training:
(iii) Placement of man power;
(iv) development, promotion, transfer and appraisal
(v) determination of employee remuneration.
4. Directing
Directing aims at guiding the activities towards achieving a common goal. Directing
leads to action. Managers get the work done by providing the right and a uniform
direction to work. A manager directs the employees through communication (the
exchange of ideas, understanding and information from one person to other person.),
leadership (guiding & influencing the work) and motivation (encouraging the employees
to give their best to the organization)

5. Controlling

Controlling is the process of ensuring that the actual outcome is consistent with the
planned objectives. It involves measuring and comparing the actual out come with the
plans and finding the deviations and if deviations are found, taking corrective measures.

The process of controlling involves the following steps:

(i) establishing standards of performance ;
(ii) measuring actual performance ;
(iii) comparing the actual performance with the standard.;
(iv) finding variances or deviations, if any ; and
(v) taking corrective action or measures.
LEVEL OF MANAGEMENT:-

1. Top-Level Management: This is the highest level in the organizational hierarchy,

which includes Board of Directors and Chief Executives. They are responsible for
defining the objectives, formulating plans, strategies and policies.

(a) Establishment of the goals, objectives & overall policies for the enterprise.

(b) To assemble the resources: money, men, materials & machine.

(c) To exercise effective control on the operations.

(d) To provide overall leadership to the enterprise.

2. Middle-Level Management: It is the second and most important level in the
corporate ladder, as it creates a link between the top and lower-level management. It
includes departmental and division heads and managers who are responsible for
implementing and controlling plans and strategies which are formulated by the top
executives

(a) To implement the policies of the top management.

(b) To recruit and select suitable operative and supervisory staff.
(c) To compile all the instructions and issue them to supervisor under their control.
(d) To motivate personnel to attain higher productivity and to reward themproperly.
(e) To ensure cooperation among the various departments for smooth functioningof the
entire organization.
(f) To report to the top management.
(g) To communicate the problems of the lower level management.

3. Lower Level Management: Otherwise called as functional or operational level

management. It includes first-line managers, foreman, supervisors. As lower-level
management directly interacts with the workers, it plays a crucial role in the
organization because it helps in reducing wastage and idle time of the workers,
improving the quality and quantity of output.

WHO IS A MANAGER:-

A Manager is the person responsible for planning and directing the work of a group of
Individuals, monitoring their work, and taking corrective action when necessary.

A manager’s title reflects what he/she is responsible for.

Examples:
1. An Accounting Manager supervises the Accounting function.
2. The Production Manager developed a staffing plan for the factory.
3. The Manager of Design Engineering supervises engineers and support staff engaged
in design of a product or service.
ROLES OF A MANAGER:

To achieve results, they shift gears and restructure and reorganise things continually.
The diverse roles played by managers in discharging their duties have been summarised
by Henry Mintzberg in the late 1960s, under three broad headings: interpersonal roles,
informational roles and decisional roles.

1. Interpersonal roles: Three interpersonal roles help the manager keep the
organization running smoothly.
 Managers play the figurehead role when they perform duties that are
ceremonial and symbolic in nature. These include greeting the visitors,
attending social functions involving their subordinates (like weddings,
anniversaries), handing out merit certificates to workers showing promise
etc.
 The leadership role includes hiring, training, motivating and disciplining
employees.
 Managers play the liaison role when they serve as a connecting link
between their organization and others or between their units and other
organizational units.
Mintzberg described this activity as contacting outsiders who provide the manager with
information. Such activities like acknowledgements of mail, external board work, etc.,
are included in this category.

2. Informational roles: Mintzberg mentioned that receiving and communicating

information are perhaps the most important aspects of a manager’s job.
 In order to make the right decisions, managers need information from various
sources. Typically, this activity is done through reading magazines and talking
with others to learn about changes in the customers’ tastes, competitors’ moves
and the like. Mintzberg called this the monitor role.
 In the disseminator role, the manager distributes important information to
subordinates that would otherwise be inaccessible to them.
 Managers also perform the spokesperson role when they represent the
organization to outsiders.
3. Decisional roles: There are four decision roles that the manager adopts.
 In the role of entrepreneur, the manager tries to improve the unit. He initiates
planned changes to adapt to environmental challenges.
 As disturbance handlers, managers respond to situations that are beyond their
control such as strikes, shortages of materials, complaints, grievances, etc.
 In the role of a resource allocator, managers are responsible for allocating
human, physical and monetary resources.
 As negotiators, managers not only mediate in internal conflicts but also carry out
negotiations with other units to gain advantages for their own unit.
SKILLS OF A MANAGER:
An effective manager must possess certain skills in the areas of planning, organising,
leading, controlling and decision-making in order to process activities that are
presented to him from time to time.
In order to be effective, a manager must possess and continuously develop several
essential skills. Robert L. Katz has identified three basic types of skills - technical, human
and conceptual - which he says are needed by all managers.

A. Technical Skills
It refer to knowledge and proficiency in processes, procedures, methods and techniques
which are used in doing a work. These skills are hard skills and are easily visible in a
person. Technical skills are developed by accountants, engineers, managers, and other
persons through the actual practice by doing things.
B.Human Skills
Human skills, also known as human relations skills or administrative skills, are the ability
of a person to work with others on a person-to-person basis and to build cooperative
group relations to achieve group objectives and, consequently, organizational
objectives.
C. Conceptual Skills
Conceptual skills, also known as general management skills, are related to concepts and
mental perception conceptual framework intended to develop new ideas, products, etc.
Conceptual skills refer to the ability to see the whole picture to recognize significant
elements in a situation and to understand the relationship among these elements.

CHARACTERISTICS OF QUALITY MANAGERS:

Quality managers (or good managers) are those managers who continuously attempt
for success and ultimately achieve it. Though success of managers depends on their
own characteristics as well as on the contextual variables which affect their working as
discussed earlier.
1. Professional Competence. Professional competence refers to having thorough
knowledge of the field concerned. In the case of management, professional
competence involves being well-versed in management principles and how these
principles can be applied in the given situations.
2. Belief in High Achievement. Quality managers have belief in high achievement. They
have internal locus of control implying that they feel that they can control situations
and the situations cannot control them. They have a feeling that if others can do
something exceptional, they can also do the same way. This belief instills confidence in
them for doing better and better.
3. Creativity. Creativity involves conceiving of original and unique alternatives to the
solution of a problem. Creativity is required because nature of problems goes on
changing requiring innovative solutions.
4. Analytical Skills. Managers have to work in complex situations which contain both
significant and insignificant factors. With analytical skills, quality managers may be able
to identify those factors which are more relevant for their work.
5. Decisive. Quality managers are quite important. They make decisions after careful
analysis of the background variables well in time. They do not waver between 'what to
do' or 'what not to do' in a given situation.

6. Excellent Communication Skills. Communication involves sharing of ideas and

understanding with others. In order to understand others and making himself
understood by others, excellent communication skills are required. Further, convincing
communication may influence others favourably.
7. Leading from the Front. Quality managers lead from the front. They do not speak
about themselves but their work speaks on their behalf. This feature leads the followers
to follow the leaders enthusiastically.
8. Openness. Quality managers have quality of openness. They are change-level and not
change-resistant. Being open, they appreciate any idea which is fruitful and accept it
from whatever source it comes.
9. High Integrity. Quality managers have high integrity and adopt ethical practices in all
types of decisions and dealings. Similarly, they expect the same pattern to be followed
by others.
10. Team-based Approach. Quality managers adopt team-based approach. For work
performance,-they adopt 'give and take' approach. They believe in developing
themselves as well as others.
MANAGEMENT AS AN ART, SCIENCE & PROFESSION:-
Management can be understood from various perspectives, and there are a lot of ways
to define Management. Specific characteristics of Management signify that
Management is a form of science, art, and profession in some cases.

MANAGEMENT AS AN ART:-

Art refers to skillful and personal application of existing knowledge to achieve desired
results. It can be acquired through study, observation and experience. The features of
art as follows:

(1) Existence of theoretical knowledge: In every art, Systematic and organized study
material should be available compulsorily to acquire theoretical knowledge.

(2) Personalized application: The use of basic knowledge differs from person to person
and thus, art is a very personalized concept.

(3) Based on practice and creativity: Art involves in consistent and creative practice of
existing theoretical knowledge.

In management also a huge volume of literature and books are available on different
aspects of management. Every manager has his own unique style of managing things
and people. He uses his creativity in applying management techniques and his skills
improve with regular application. Since all the features of art are present in
management. so it can called an art.
MANAGEMENT AS A SCIENCE

Science is a systematized body of knowledge that is based on general truths which can
be tested anywhere, anytime. The features of Science are as follows:

(1) Systematized body of knowledge: Science has a systematized body of knowledge

based on principles and experiments.

(2) Principles based on experiments and observation: Scientific principles are

developed through experiments and observation.

(3) Universal validity: Scientific principles have universal validity and application.

Management has systematic body of knowledge and its principles are developed over a
period of time based on repeated experiments & observations which are universally
applicable but they have to be modified according to given situation. As the principles
of management are not as exact as the principles of pure science, so it may be called-an
inexact science? The prominence of human factor in the management makes it a Social
Science.

Thus, Management is both Science as well as an Art.

MANAGEMENT AS A PROFESSION

Profession means an occupation for which specialized knowledge and skills are required
and entry is restricted. The main features of profession are as follows:

(1) Well-defined body of Knowledge: All the professions are based on well defined
body of knowledge.
(2) Restricted Entry: The entry in every profession is restricted through examination or
through some minimum educational qualification.
(3) Professional Associations: All professions are affiliated to a professional association
which regulates entry and frames code of conduct relating to the profession.
(4) Ethical Code of Conduct: All professions are bound by a code of conduct which
guides the behavior of its members.
(5) Service Motive: The main aim of a profession is to serve its clients. Management
does not fulfill all the features of a profession and thus it is not a full-fledged profession
like doctor, lawyer, etc., but very soon it will be recognized as full-fledged profession
DIFFERENCE BETWEEN ADMINISTRATION & MANAGEMENT IN ORGANIZATION:-

The duties of management and administration can vary according to the structure and
hierarchy of a given company. Furthermore, in small or family-run businesses, their
roles often overlap. Yet, building on the differences outlined in the previous section, we
can identify other key aspects that clearly differentiate the tasks and roles of managers
and administrators within a company.

Basis of
Administration Management
Difference
Responsible for forming the Responsible for translating the
Definition organization (top-level of administration's vision into operating
hierarchy). plans (middle/first-line).
To direct, supervise personnel working
To formulate organizational
Activities in the formulated organizational
structure.
structure.
Inside and outside the
Events organization and how it affects Inside the unit(s).
work.
Plan Long-term plans. Short-term plans.
To define mission, philosophy,
To define goals and objectives
Authority goals, and policies governing the
governing the unit/department.
organization.
Mission, philosophy, goals and
Goals and objectives governing the
Define policies governing the
unit/ department.
organization.