The document discusses the roles and responsibilities of managers. It defines a manager as someone who works with and through other people to accomplish organizational goals. Managers are classified as first-line managers, middle managers, or top managers depending on their level in the organization. The document also outlines the functional approach to management, which includes planning, organizing, leading, and controlling work. Additionally, it discusses management roles in terms of interpersonal, informational, and decisional responsibilities. The changing role of managers is discussed in terms of increasing customer focus and encouraging innovation.