New and dynamic concepts of management and organization are evolving which are a measure of the span and the challenge of the business of tomorrow. T… - Louis A. Allen

The manager is one of the great unknowns in business. Although perhaps the most common word in the corporate lexicon, the term "manager" meets with little agreement as to nature, meaning, or scope. This is all the more surprising when we consider the vital importance of precise understanding of this expression to most enterprises. Most company organization charts are studded with dozens of boxes entitled manager of one kind or another. Each such position, presumably, has been assigned management responsibility and authority. In most cases, the performance of the person holding this position is being appraised as a manager and his potential for advancement is gauged against what is assumed to be a management yardstick.

Delegation is the dynamics of management; it is the process a manager follows in dividing the work assigned to him so that he performs that part which only he, because of his unique organizational placement, can perform effectively, and so that he can get others to help him with what remains. How can he best share his burden? First, he must entrust to others the performance of part of the work he would otherwise have to do himself; secondly, he must provide a means of checking up on the work that is done for him to ensure that it is done as he wishes.

A manager is a leader who enables people to work most effectively together by performing primarily the work of planning, organizing, leading and controlling.