(i) This principle states that each subordinate should receive orders and be accountable to one and only one superior.
(ii) If an employee receives orders from more than one superior, it is likely to create confusion and conflict.
(iii) It is the control function which facilitates synchronization of actual performance with pre determined standards.

Responsibility means obligation for performance. It is the amount of work expected from a man by his superior.

(i) The span of management refers to the number of subordinates who can be managed efficiently by a superior.
(ii) Simply, the manager having the group of subordinates who report him directly is called as the span of management.

Authority means the right ofa superior to give the order to his subordinates whereas responsibility means obligation for performance.

(i) Manager is a dynamic and life-giving element in every business.
(ii) Without efficient management it cannot be secure the best allocation and utilisation of human, material and financial resources.

Management is the process of giving direction and controlling the various activities of the people to achieve the objectives of an organisation.

Taylor propounded the principles of scientific management. They are:
(i) Science, Not Rule of Thumb
(ii) Harmony, Not Discord
(iii) Mental Revolution
(iv) Co-operation, Not individualism
(v) Development of each and every person to his or her greatest efficiency and prosperity.

According to Koontz and Weihrich, "Management is the process of designing and maintaining of an environment in which individuals working together in groups efficiently accomplish selected aims.

The management concept can be understood from its profound characteristic features as follows:
1. Body Knowledge:
(i) Management has now developed a specialised body of management theory and philosophy.Management literature is growing in all countries.
2. Management Tools:
Tools of management have been developed such as, accounting, busines law, psychology, statistics, econometrics, data processing, etc.
3. Separate Discipline:
Management studies in many universitis and institutions of higher learning are recognised as a separate discipline.
4. Specialisation:
There is a growing tendency to select and appoint highly qualified, trained and experienced persons to manage the business in each functional area of management.
5. Code of Conduct:
Enlightened businessmen have recognised that business management is a social institution and it has social responsibilities to be fulfilled - towards customers, employees, and the public or community.
 

The Span of management refers to the number of subordinates who can be managed efficiently by a superior. Simply,the manager having a group of subordinates who report him directly is called as the span of management. The Span of Management has two implications:
(i) Influences the complexities of the individual manager's job
(ii) Determine the shape or configuration of the Organization
The span of management is related to the horizontal levels of the organization structure. There is a wide and a narrow span of management. With the wider span, there will be less hierarchical levels, and thus, the organizational structure would be flatter. Whereas, with the narrow span, the hierarchical levels increases, hence the organizational structure would be tall.
(iii) Both these organizational structures have their advantages and disadvantages. But however the tall organizational structure imposes more challenges.
(iv) Since the span is narrow, which means less number of subordinates under one superior, requires more managers to be employed in the organization. Thus, it would be very expensive in terms of the salaries to be paid to each senior
(v) With more levels in the hierarchy, the communication suffers drastically. It takes a lot of time to reach the appropriate points, and hence the actions get delayed.
(vi) Lack of coordination and control because the operating staff is far away from the top management.
The major advantage of using this structure is that the cross communication gets facilitated, i.e., operative staff communicating with the top management. Also, the chance of promotion increases with the availability of several job positions

In the case of a flatter organizational structure, where the span is wide leads to a more complex supervisory relationship between the manager and the subordinate. It will be very difficult for a superior to manage a large number of subordinates at a time and also may not listen to all efficiently.

There are five parts of management as a process
1. Management is Co-ordination:
(i) The manager of an enterprise must effectively co-ordinate all activities and resources of the organisation.
(ii) Namely, Men, Machines, Materials and Money the Four M's of Management.
2. Management is a Process :
(i) The manager achieves proper co-ordination of resources by means of the managerial functions.
(ii) Planning, Organising, Staffing, Directing (or leading and motivating) and controlling.
3. Management is a Purposive Process:
(i) It is directed toward the achievement of predetermined goals or objectives.
(ii) Without an objective, we have no destination to reach or a path to follow to arrive at our destination
(ii) Example; A goal, both management and organisation must be purposive or goal-oriented.
4.  Management is a Social purpose:
It is the art of getting things done through other people.
5. Management is a Cyclical Process:
It represents planning action-control-re-planning cycle. (i.e.,) an ongoing process to attain the planned goals

(d) Administration
Reason : Administration is concerned with framing policies and setting objectives. Other three are principles of model management.

(c) Taylor
Reason : Scientic management is developed by Taylor. Other three are principles of modern management.

(d) Mental Revolution
Reason : The techniques of mental revolution involves a change in the attitude of workers and management towards each other. Other three are characteristics of management.

Bebavioural school- Social resources

Spedallsation - Sodal institution