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management functions
Strategic management (6112)
Addis Ababa University
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CASE STUDIES- CHAPTER-
NATURE AND SIGNIFICANCE OF MANAGEMENT
Question 1. Ashutosh Goenka was working in ‘Axe Ltd.’, a company manufacturing air purifiers. He found that the profits has started declining from the last six months. Profit has an implication for the survival of the firm, so he analyzed the business environment to find out the reasons for this decline.
- Identify the level of management at which Ashutosh Goenka was working.
- State three other functions being performed by Ashutosh Goenka.
Answer. Ashutosh Goenka was working at top level of management. The three functions being performed by him at this level are outlined below:
- He is responsible for formulating the overall organizational goals and strategies.
- He is responsible for all the business activities and its impact on society.
- He has to coordinate the activities of different departments in pursuit of common goals.
Question 2. Rishitosh Mukherjee has recently joined AMV Ltd, a company manufacturing refrigerators. He found that his department was under-staffed and other departments were not cooperating with his department for smooth functioning of the organization. Therefore, he ensured that his department has the required number of employees and its cooperation with other department is improved.
- Identify the level at which Rishitosh Mukherjee was working.
- Also, state three more functions required to be performed by Rishitosh Mukherjee at this level.
Answer. Rishitosh Mukherjee is working at middle level of the management. The three more functions that he has to perform at this level are stated below:
- He has to assign duties and responsibilities to the people in his department.
- He has to motivate the people in his department to achieve the desired objectives.
- He has to interpret the policies framed by top management.
Question 3. Sridhar’s father is working as a section in-charge in a government office. Identify the level of management at which he is working? State any five functions that he has to perform at this level.
Answer. Sridhar’s father is working as a section in-charge in a government office. He is working at the lower level of management. He has to perform the following functions at this level of management:
- He has to directly oversee the efforts of the workforce.
- He has to serve as a link between the workers and middle level managers.
- He has to ensure sufficient availability of resources and good quality of output.
- He has to provide guidance and training to workers.
- He has to ensure that good working conditions are provided to the workers.
Question 4. Mega Ltd. manufactured water-heaters. In the first year of its operations, the revenue earned by the company was just sufficient to meet its costs. To increase the revenue, the company analyzed the reasons behind the less revenues. After analysis, the company decided:
- To reduce the labor costs by shifting the manufacturing unit to a backward area where labor was available at a very low rate.
- To start manufacturing solar water-heaters and reduce the production of electric water- heaters slowly.
This will not only help in covering the risks but also help in meeting other objectives.
- Identify and explain the objectives of management discussed above.
- State any two values which the company wanted to communicate to society.
Answer. 1. The objectives of management discussed above are:
Organizational objectives: An organization strives to achieve multiple organizational objectives in the interest of its stakeholders like owners, employees etc. The main organizational objectives are survival, profit and growth. Social Objectives: It is the obligation of every organization to undertake such activities which will benefit the society at large like using eco-friendly methods, contributing towards weaker sections of the society, generating employment opportunities, promoting literacy etc. 2. The two values that the company wanted to communicate to the society are: Rural development Environment sustainability
Question 5. Your grandfather has retired as the Director of a manufacturing company. At what level of management was he working? What functions do you think he was performing at that level? State any two.
Answer. Since he has retired from the post of Director of a manufacturing company, he was
Question 9: Mr. Nitin Singhania’s father has a good business of iron and steel. He wants to go to the USA for his MBA but his father thinks that he should join the business. On the basis of emerging- trends, do you think that Mr. Singhania should send his son to the USA? Give any three reasons in support of your answer.
Answer. Yes, according to me, Mr. Singhania should send his son to USA for his MBA because management is being recognized as a profession to a great extent because of the following reasons:
- Well defined body of knowledge: Management is considered to be a well-defined body of knowledge that can be acquired through instructions. As a separate discipline, it contains a set of theories and principles formulated by various management experts. Moreover, it is taught in various schools and colleges all over the world.
- Ethical code of conduct: Management, in practice, like other professions, is bound by a code of conduct which guides the behavior of its members. Therefore, acquiring a degree in management will equip him with the good managerial,, skills and approach.
- Service motive: A good management course will provide him an insight into the multiple goals that an organization should pursue. This knowledge will help him to serve both the objectives of profit maximization and social welfare effectively for his company.
ADDITIONAL QUESTIONS
Question 1. Jayant is working as Head Relationship Manager in the wealth management division of a private sector bank. He has created an internal environment which is conducive to an effective and efficient performance of his team of ten relationship management executive” A typical day at work in Jay ant’s life consists of a series of interrelated and continue functions. He decides the targets for his department which are in line with the objectives of the organization as a whole. The future course of action for his team members is laid out well in advance. The various resources required by the relationship managers like an iPad with GPS system, account opening forms, brochures, details of account holders etc. are made readily available to them. The executives are given sufficient authority to carry out the work assigned to them. Jayant works in close coordination with the Human Resource Manager in order to ensure that he is able to create and maintain a satisfactory and satisfied workforce in his department. Through constant guidance and motivation, Jayant inspires them to realize their full potential. He offers them various types of incentives from time to time keeping in view their diverse individual needs. Moreover, he keeps a close watch on their individual performances in order to ensure that they are in accordance with the standards set and takes corrective actions whenever needed. In context of the above case:
- Identify the concept being referred to in the following line, “He has created an internal environment which is conducive to an effective and efficient performance of his team of ten relationship management executives.”
- Identify and describe the various functions of the concept as identified in part (a) of the question by quoting lines from the paragraph.
Answer.
- The concept of management is being referred to in the following line, “He has created an internal environment which is conducive to an effective and efficient performance of his team of ten relationship management executives.”
- The various functions of the management concept mentioned in the above paragraph are listed below: Planning: It is the function of determining in advance what is to be done and who is to do it. “He decides the targets for his department which are in line with the objectives of the organization as a whole. The future course of actions for the team members are laid out well in advance.” Organizing: Organizing is the process of bringing together human, physical and financial resources and establishing productive relations among them for the purpose of achieving the desired goals efficiently and effectively. “The various resources required by the relationship managers like an iPad with GPS system, account opening forms, brochures, details of account holders etc. are made readily available to them. The executives are given sufficient authority to carry out the work assigned to them.” Staffing: The managerial function of staffing involves manning the organizational structure in order to fill in the roles designed into the structure. “Jayant works in close coordination with the human resource manager in order to ensure that he is able to create and maintain a satisfactory and satisfied workforce in his department.” Directing: Directing involves leading, influencing and motivating employees to perform the tasks assigned to them. “Through constant guidance and motivation, Jayant inspires them to realize their full potential. He offers them various types of incentives from time to time keeping in view their diverse individual needs.” Controlling: Controlling is the management function of ensuring that events conform to plans. ”Moreover, he keeps a close watch on their individual performances in order to ensure that they are in accordance with the standards set and takes corrective actions whenever needed.”
Question 2. Sooraj works as a salesman in a company selling pet accessories and food. He has been given a target of selling 1200 units of the food packets in a month by offering a maximum of 10% discount to his customers. In order to meet his monthly sales target, on the last two days of the month, he offers 15% discount to his customers.
business management, both of them take up a job at managerial level in different organizations as per their individual areas of interest.” 2. Management is a goal-oriented process: “ Anju takes up a marketing job in a retail company and strives to increase sales whereas Manju joins an NGO and works diligently to realize its objective related to providing employment to especially abled persons.” 3. Management is a continuous process: “Both of them have to perform a series of continuous, composite, but separate functions. Like on some days, Anju may spend more time in planning a future display layout and on another day, she may spend time in sorting out an employee’s problem.” 4. Management is a group activity: “Both Anju and Manju make conscious efforts to build a feeling of team spirit and coordination among diverse individuals with different needs who work under them.” 5. Management is an intangible force: “The effect of their management is noticeable in their respective departments as the targets are met according to plans, employees are happy and satisfied, and there is orderliness in its functioning rather than chaos.”
Question 5. Real Alliance Ltd. is a well-known cement company in India. It is able to earn adequate revenues to cover costs. Its capital base, number of employees and production turnover has increased manifolds over the years. The rate of profitability of the business is also creditable. The employees of the company are happy and satisfied with their remuneration, working conditions, promotion policy etc. As a part of its moral obligation, the company has taken many initiatives for providing employment to especially abled persons and promoting literacy in the villages adopted by it. In the context of the above case:
- Identify and explain the various types of objectives of management being fulfilled by Real Alliance Ltd by quoting lines from the paragraph.
- List any two values that Real Alliance Ltd. wants to communicate to the society.
Answer. The various objectives of management being fulfilled by Real Alliance Ltd are stated below:
- Organizational objectives: An organization strives to achieve multiple organizational objectives, mainly: Survival: “It is able to earn adequate revenues to cover costs.” Growth: “Its capital base, number of employees and production turnover has increased manifolds over the years.” Profit: “The rate of profitability of the business is also creditable.”
- Personal objectives: These objectives relate to the needs of the employees of the organization which must be given due consideration. “The employees of the company are happy and satisfied with their remuneration, working conditions, promotion policy etc.”
- Social objectives: It is expected that every organization should undertake certain initiatives for the welfare of the society at large. “As a part of its moral obligation, the company has taken many initiatives for providing
employment to especially abled persons and promoting literacy in the villages adopted by it.” 4. The two value that Real Alliance Ltd. wants to communicate to the society are: Social welfare Respect for their employees
Question 6. Esha works as the cost and risk management head of a company in power sector. As a result of her excellent managerial competence, the company is able to reduce costs and increase productivity. The company belongs to infrastructure sector, wherein regular amendments are made in the government regulations and policies. She holds regular meetings to ensure that people in her department are not only aware of the related changes but are also able to adapt to these changes effectively. This helps the company to maintain its competitive edge. She motivates and leads her team in such a manner that individual members are able to achieve personal goals while contributing to the overall organizational objective. In the process of fulfilling her duties for the growth of the organization, she helps in providing competitive services, adopting new technology, creating more employment opportunities etc. for the greater good of the people at large. In context of the above case, identify the various reasons that have made management so important by quoting lines from the paragraph.
Answer. The various reasons mentioned in the above paragraph that have made management so important are stated below:
- Management increases efficiency as it leads to reduction in costs due to optimum utilization of resources. “As a result of her excellent managerial competence the company is able to reduce costs and increase productivity.”
- Management creates a dynamic organization so that it is able to incorporate the corresponding changes in its working with any change in its business environment. “The company belongs to infrastructure sector, wherein regular amendments are made in the government regulations and policies. She holds regular meetings to ensure that people in her department are not only aware of the related changes but are also able to adapt to these changes effectively. This helps the company to maintain its competitive edge.”
- Management helps in achieving personal objectives of the employees in the organization. “She motivates and leads her team in such a manner that individual members are able to achieve personal goals while contributing to the overall organizational objective.” “The employees of the company are happy and satisfied with their remuneration, working conditions, promotion policy etc.”
- Management helps in the development of society by contributing effectively towards it in multiple ways. “In the process of fulfilling her duties for the growth of the organization, she helps in providing competitive services, adopting new technology, creating more employment opportunities etc. for the greater good of the people at large.”
Question 8. Dharam is a well-known businessman in the field of publishing. He owes the success of his business to his own education in business management and his team of certified management consultants. Therefore, he decides to send both his children Danush and Damini abroad to acquire a degree in business management in their individual area of expertise. He feels that all over the world there is marked growth in management as a discipline, but still it is not considered to be a full-fledged profession for certain reasons. In the context of the above case:
- Explain the reasons because of which Dharam considers management as a discipline.
- Critically examine the various reasons because of which management is not considered to be a full-fledged profession.
Answer:
- Dharam considers management as a discipline because there exist a number of theories and principles on management which have been formulated by various management experts. It is taught in various schools and colleges, all over the world, as a separate subject of study.
- Management is not considered to be a full-fledged profession because of the following reasons: Restricted entry. Unlike management, the entry to the other professions is restricted through an examination or eligibility criteria like specific percentage in a particular degree or diploma. However, management as profession does not fulfill this criterion as anyone can be called a manager regardless of his/her academic qualifications. Professional association: Unlike managers, all working professionals have to be a member of an affiliated professional association which regulates their entry, grants certificate of practice and formulates and enforces code of conduct. For example, the practicing lawyers have to be a member of Bar Council of India, the practicing doctors should have membership of All India Medical Association etc. However, in case of management, although there exist several management associations like the AIMA (All India Management Association), neither does it have any statutory backing nor is it mandatory for the practicing managers to a member of such associations.
Question 9. Kartik joins a garment factory as a plant supervisor in Lucknow. He observes that the output of some workers is very low as compared to the standards set for their performance. On analyzing the reasons for the same, he finds out that a lot of time of the workers is wasted in getting the requisite materials issued from the store. Whereas on asking, the store keeper complains that there is no harmony in the working of the production department as a whole. Every day the workers approach him at the last minute to procure different kinds of threads, laces, mirrors, buttons etc. If it is not available in the store then he has to place an order with the purchase officer. As a result, a lot of time of the workers is wasted. So, in order to integrate the various production activities, henceforth, Kartik ensures, that the store keeper is informed well three days
in advance about the requisite material. Consequently, the store keeper is able to keep the materials ready for the workers every morning in accordance with their requirements. In context of the above case:
- Identify and explain the quality of management that Kartik has introduced in the working of the production department as a corrective measure to control the output of the workers.
- State briefly any two points highlighting the importance of quality of management identified in part (a).
Answer:
- Coordination is the quality of management that Kartik has introduced in the working of the production department as a corrective measure to control the output of the workers. Coordination is the process which helps to integrate the efforts of different individuals with diverse needs to secure a unity of action in the pursuit of common goals.
- The two points highlighting the importance of coordination are stated below: Growth in the size: With the growth in the size of an organization, there is a proportionate increase in the number of its employees. So there is a greater need to unify the efforts of diverse individuals towards the realization of organizational goals. Functional differentiation: As a result of functional differentiation in an organization, its people and activities get divided into small departments on the basis of functions like marketing, finance etc. Since each such department tends to formulate its own objectives, policies etc., there is a need to reconcile the goals pursued by each of such departments with the goals of the organization as a whole.
Question 10. Geetika is working in a private sector bank. One of her key function relates to the formulation of the overall organizational goals and strategies of the bank. Identify the level of management at which she is working? State any three other functions that she has to perform at this level.
Answer: Geetika is working at the top level of management in the private sector bank. The three other functions that she has to perform at this level are outlined below:
- She is responsible for the success and failure of the organization.
- She is responsible for all the business activities and its impact on society.
- She has to coordinate the activities of different departments in pursuit of common goals.
Question 11. Arundhati has been promoted to the post of Marketing Division Head of a soft drink company. Identify the level of management at which she will be working henceforth. State any four functions that she will have to perform at this level.
- The two values that are reflected in this act of Ajay are: Compassion Responsibility.
CASE STUDIES- CHAPTER 2
PRINCIPLES OF MANAGEMENT
Question 1. Rajeev is a middle lever manager. He keeps all his subordinates under a lot of discipline. His employees however complain of wastage of time and efforts as they feel that nothing is being assigned in a proper way and a proper place, also no proper schedule is made for working. Which principle of management is violated here?
Answer. The principle of management which is violated here is the Fayol’s principle of ‘order’. Fayol’s principle of order says that everything has a place and everything should be at its place.
Question 2. Rajesh wants to become an ideal manager. For this he reads many management books. After reading various broad and general guidelines he prepares f to apply them and make his work more meaningful. The necessary outcome will be his improved output. Which concept of management has been highlighted here? Answer. The concept of management which is highlighted here is ‘principles of management’. Management principles are the broad and general guidelines which help employees in behavior and decision making..
Question 3. Pakka employment is a company which takes care of the fact that the confidence of the employees should always be at its peak. For this reason they give surety to their employees for employment for a minimum fixed tenure of time. Which principle of management is followed here? Answer. The principle of management which is followed here is ‘stability of personnel’.
Question 4. A floor manager of a Mall is very capable as he utilizes all the functions of management. He lays stress on developing mutual trust and spirit of cooperation amongst the employees. Under his guidance the employees admit that they learn a lot and are able to meet their targets. This has led to increase in their salaries. Identify the principle of Fayol followed by the floor manager in the above case. Answer. Esprit De Corps
Question 5. The plant superintendent of a company is very sad. When he was on leave he was expecting his subordinates to take the remaining work to the finish. However he finds a new way of dealing with this problem. He develops a system of suggestion building from the side of workers. For this a suggestion/complain box is to be kept where the workers can drop their advice and hence take steps from their side.
Question 8. Bhatkaav Enterprises is facing huge losses. The owner of the company is an MBA pass out. Even then many things in the organization are happening which are indicative of lack of proper management in the company. First of all there is no specific sharing of work and any time any employee is asked to do anything. This has led to wastage of efforts. Further due to negligence in proper work sharing there has been no specialization development in the nature of the jobs done by the employees. There are no clear and fair agreements between the workers and the management. This has led to a lot of frustration in the workers. Management has quite often been found to be ignorant of not fulfilling promises done by it. There are also no strict rules and regulations binding on the conduct of the workers.
The departmental heads who are the middle level managers in the company and hold key positions always favor their relatives. They quite often don’t turn up for job on time. They are always looking for special relaxations from the top management. This has led to feeling of resentment among the employees who are also demanding special favors and threatening strike in the coming days. Identify the three principles of Fayol violated in the above case. Answer. In the first paragraph of the case the principle of Fayol which is violated is ‘ Division of Work’. In the second paragraph of the case the principle of Fayol which is violated is ‘ Discipline’. In the third paragraph of the case the principle of Fayol which is violated is ‘Subordination of individual interests to general interests’.
Question 9. Ramesh is the owner of a printing press. The size of his organization has y/increased during the recent past. There are many employees who work in his organization. The organization is considered good and has earned a lot of reputation in the market. However when it comes to making key decisions in the organization related to many things he never considers the opinions of his subordinates. Even though the size of the organization has increased yet he tries to take all the key decisions on his own. Which principle of Fayol has been violated by him? Answer. The principle of Fayol which has been violated here is ‘Centralization and Decentralization’. This principle explains the need of balance between Centralization and Decentralization. He is making all the decisions on his own and he is not giving any decision making authority to his subordinates so he is not following this principle.
Question 10. Mohan works on the floor of a mall as a manager. He is very hard working but is unable to produce results for his organization. His target for last month was a sale of 10 lakh rupees from his floor. However by the end of the month the sale was only 8 lakh rupees. He is very regular and takes all the necessary steps to complete the target. However his staff is not as competent as he himself is. When he tries to take action against disobedient employees the top management doesn’t allow him to do so. They haven’t given him the power to fire employees or take any strict action against them.
Which principle of Fayol is violated here by the Organization? Answer. The principle of Fayol which is violated here is ‘Authority and Responsibility’. The amount of responsibility put on the shoulders of the floor manager is not in proportion to the amount of authority given to him. He can’t take any strict action against his subordinates.
Question 11. Enlightened Souls Pvt. Ltd. is a tube light manufacturing company. Before the start of the year they had promised their employees for bonus for extra production. It was also decided that those who will put extra time will be paid extra according to the number of hours. However people in the HR department who worked very hard later complained that they were not compensated for the extra number of hours that they used to stay in the office. Which principle of Fayol is violated here? Answer. The principle of Fayol which is violated ‘Discipline’.
Question 12. Rohan and Amit are working in the purchase department of a company. Rohan is the brother-in- law of the managing director of the company whereas Amit has been recruited from an external source. They both have been performing below average for the last couple of months. Many people in the organization talk about their lack of responsibility. When the managing director of the company came to know about their irresponsible behavior he immediately suspended Amit but did not take any action against Rohan. Identify the principle of Fayol which has not been followed by the managing director in the above case. Answer. Equity
Question 13. Aditi who is heading the campus recruitment program of the firm that she is working in, gets an immediate order from the marketing head of the organization. Mr. Rupesh asks her to hire only those candidates who have two years’ experience in the field of marketing and offer them a higher package. Moments later when she is about to enter the campus she gets another call from the HR head who asks her to hire candidates with zero experience. He gives her the logic that such candidates would be expecting lower packages in comparison to the candidates having experience in the industry. Which principle of Fayol stands violated here? What is the immediate outcome of the violation of this principle? State the principle. 3 Answer. The principle of Fayol which is violated here is ‘Unity of command’. The Unity of command states that an employee should take orders only from one boss. The immediate outcome of the violation of this principle is dual subordination.
Question 14. Aapka Apna Vehicles is a vehicle manufacturing company. The company has the same unit producing both scooters and cars. This leads to confusion among the employees regarding the reporting as well as differentiation of work. Which principle of Fayol is violated here? Why? State the principle. Give an immediate outcome of the violation of this principle.
- Standards of excellence and quality in materials can be established.
- Machines and their components of standard size can be interchanged over different areas and conditions.
Question 18. ‘Work is Worship’ is a leading construction company. The organization has grown from strength to strength because of its innovative ideas and scientific approach of working. Ten years back the organization went through a revolution. All the operations and activities were properly noticed and the standard time taken to perform them was noted. This took a few months and now the company could find out the amount of workers required and the number of days to be involved in the various manufacturing processes. A year later they moved to another level by considering the stress involved in the lives of the workers. The amount and frequency of rest intervals in finishing a particular task were noted. This helped the company in optimizing the rest intervals for the workers so that their outputs could be increased. After six more months the company decided to reward the efficient workers. A different rate of wage payment was decided for those workers who performed above the standard. The standard was decided. This led to a revolutionary change in the perspective of the workers who now started giving their full efforts in order to increase their wages. Which concept of management has been discussed in the above case? Name the three types of this management concept highlighted above. Also identify the lines where these types have been indicated. Answer. The concept of management which is discussed above in the whole case is Techniques of Scientific Management. The various types of techniques used are:
- Time Study. All the operations and activities were properly noticed and the standard time taken to perform them was noted.
- Fatigue Study. The amount and frequency of rest intervals in finishing a particular task were noted.
- Differential Piece Wage System. A different rate of wage payment was decided for those workers who performed above the standard.
Question 19. Sanchit, after completing his entrepreneurship course from Sweden returned to India and started a coffee shop ‘Aroma Coffee Can’ in a famous mall in Delhi. The specialty of the coffee shop was the special aroma of coffee and a wide variety of flavors to choose from. Somehow, the business was neither profitable nor popular. Sanchit was keen to find out the reason. He appointed Sandhya, an MBA from a reputed college, as a Manager to find out the causes for the same. Sandhya took feedback from the clients and found out that though they loved the special unique aroma of coffee but were not happy with the long waiting time being taken to process the order. She analyzed and found out that there were many unnecessary obstructions in between which could be eliminated. She fixed a standard time for processing the order. She also realized that there were some flavors whose demand was not enough. So, she also decided to stop the sale of such flavors. As a result within a short period Sandhya was able to attract the customers.
Identify and explain any two techniques of scientific management used by Sandhya to solve the problem. Answer. Sandhya has used the following two techniques of scientific management:
- Time Study. Time study aims at determining the standard time taken by a worker of reasonable skill to perform a well-defined job. For this purpose time measuring devices are used and standard time is fixed for the task after taking several readings. The main idea behind this is to determine the number of workers to be employed, frame appropriate incentive schemes and determine labor cost.
- Simplification of Work. Simplification of work aims at eliminating superfluous varieties, sizes and dimensions. The main idea behind is to eliminate unnecessary diversity of products. It saves cost of labor, machines and tools. It leads to reduction in stock and helps in fuller utilization of equipment. Moreover, it leads to an increase in turnover.
Question 20. A scientist working in a factory for the betterment of the operational aspect studied all the steps involved in the manufacturing of the product. He very attentively noticed all sorts of movements to arrive at a simpler way of doing all the activities possible. With his hard work he was able to bring down the number of activities for the manufacturing of the final product from 34 to 22. This work was able to bring down the labor charges and decrease the total time of production. Thus he gave the organization an added advantage. Which type of scientific technique is discussed here? Answer. The type of scientific technique discussed here is Motion Study.
Question 21: ‘Kanpur Leather Ltd.’ is the manufacturer of leather products. It is producing on large scale and its organizational structure is functional. In the production department various foremen have been employed. Each foreman has been made responsible for production planning, implementation and control. This has led to a situation of confusion and uncertainty. Suggest a technique of scientific management to Kanpur Leather Ltd. which may help it to effectively organize planning and its execution. Answer. Functional Foremanship is the technique of scientific management which may help Kanpur Leather Ltd. to effectively organize planning and its execution. In order to apply specialization at the supervisory level, Taylor developed the concept of functional foremanship. He suggested that under the factory manager there are a planning in charge and a production in charge. The main function of the planning in charge is to plan all aspects of the job to be performed. Under the planning in charge four personnel are appointed:
- Route Clerk concerned with determination of the exact sequence in which various operations are to be performed.
- Instruction Card Clerk who issues instructions to workers for handling their jobs.
- Time and Cost Clerk who frames the time schedule and keeps record of the cost of operations.
management functions
Course: Strategic management (6112)
University: Addis Ababa University
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