1. standards of performance in the task must be set out beforehand in order that the manager may be held accountable to the subordinates for their efforts. the managers are also accountable to their superiors for the actions of their subordinates.
2. the decisions as to how this system will be structured and operated, and for what purposes, are made by managers. management is, therefore, the best seen as a unifying resource, bringing together resources (people, materials,machines and money) in order to achieve the objectives of the organization .
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