Management is the essence of an organization, responsible for the accomplishment of its mission. In particular, management, like medicine, is both a science and an art. It is a science because research has documented certain management principles and theories that have a scientific basis. At the same time, because each management situation is encountered in a different situational context, it is an art to diagnose the presenting situation and decide what managerial principles to apply for resolution to the issue. Furthermore, on a larger conceptual basis, the overall process of management includes causing and directing a transformation or conversion process. Basically the resources— i.e., human (both physical and intellectual RESOURCES), plant and equipment, CAPITAL, and information—are transformed or converted into outputs (SERVICES or products). All levels within the organization—first-line, middle, and top managers—practice management. During the transformation, the application of the major principles of management occurs in the functions of planning, organizing, leading, and controlling. The goal is to accomplish the entire management process efficiently and effectively. Planning is the intellectual process that determines the anticipated use of resources, methodology, projected outcome, and time line of occurrence. Planning begins with setting goals derived from the organization’s mission. The collective management of a company then is charged with the overarching process of measurably achieving those goals within a determined time frame. Organizing, an essential function for management, involves decisions concerning the best allocation and utilization of RESOURCES for implementing the strategic plan. Coordinating the assignment of people and the use of capital, information, and physical resources are part of this process. Leading is a more complex function because it strictly involves the HUMAN RESOURCES (people) of an organization. Leaders possess the ability to influence and motivate followers in accomplishing the organization’s goals. Managers with LEADERSHIP ability are able to get employees to follow willingly in the achievement of those goals. The managers/leaders of an organization are responsible for everything that “goes on,” both collectively and individually, in relation to the organization. Controlling, a function that takes place throughout the management process, involves the monitoring, checks and balances, and course corrections necessary to the achievement of established goals. Preliminary control is practiced during the input phase as management screens for quality materials, workers, and information. During the transformation process, controlling involves comparing accomplishments at certain intervals of time against goals set. If any deviation or gap is discovered, then management takes corrective action. At the output level, post-action control occurs when the finished service or product is again inspected for quality. An effective control system will involve a control dimension in each of the three stages, specifically input, transformation, and output. All of the four functions of planning, organizing, leading, and controlling are performed simultaneously and by all managers at every level within the organization. Leanne McGrath