Planning is essentially the analysis and measurement of materials and processes in advance of the event and the perfection of records so that we may … - Lyndall Fownes Urwick

Scientific Management is not a new "system," something "invented" by a man called F. W. Taylor, a passing novelty." It is something much deeper, an attitude towards the control of human systems of co-operation of all kinds rendered essential by the immense accretion of power over material things ushered in by the industrial revolution...

If they (the ) had not been (aware of human problems involved) — and Taylor either failed to encounter, or to recognize the significance of, the early work in industrial psychology contributed by Walter Dill Scott, Hugo Munsterberg, and others — there was the amazing fact that one of them, Frank Bunker Gilbreth, happened to fall in love with a girl who was a psychologist by education, a teacher by profession, and a mother by vocation. I know of no occurrence in the whole history of human thought more worthy of the epithet "providential" than that fact. Here were three engineers — Taylor, Gantt, and Gilbreth — struggling to realize the wider implications of their technique, in travail with a "mental revolution," their great danger that they might not appreciate the difference between applying scientific thinking to material things and to human beings, and one of them married Lillian Moller, a woman who by training, by instinct, and by experience was deeply aware of human beings, the perfect mental complement in the work to which they had set their hands.

The concept of management as a specific body of knowledge and practice forming the basis of a specialised profession ... Wherever human activities are carried out in an organised and co-operative form, there management must be found.