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

To hold a group or individual accountable for activities of any kind without assigning to him or them the necessary authority to discharge that responsibility is manifestly both unsatisfactory and inequitable. It is of great Importance to smooth working that at all levels authority and responsibility should be coterminous and coequal.

It is this detachment, this use of comparison, his faith in the possibility of applying scientific processes of thought to the organisation of industry, which constitute Babbage's unique contribution to the advancement of management. More than half a century before Taylor was to illuminate the same point, with far greater effect because he was a practising engineer, Babbage had stumbled on the underlying truth that there are general principles applicable to the manufacture of products by machinery, and that it is an understanding of these principles rather than the technical knowledge of how to make a particular article which is of the first importance.

Administration has to do with getting things done; with the accomplishment of defined objectives. The science of administration is thus the system of knowledge whereby men may understand relationships, predict results, and influence outcomes in any situation where men are organized at work together for a common purpose. Public administration is that part of the science of administration which has to do with government, and thus concerns itself primarily with the executive branch, where the work of government is done, though there are obviously administrative problems also in connection with the legislative and the judicial branches. Public administration is thus a division of political science, and one of the social sciences.