| Top Level Management | Lower Level Management |
| (1) Meaning | Top level refers to top positions in the organization. e.g. Board of directors, Managing Directors, CEO, President, etc. | Lower level management refers to lower positions in the organization. e.g. Junior Executives, Foremen, etc. |
| (2) Nature of Work | It is concerned with framing plans and policies of the entire organization. | It is concerned with execution of plans and policies. |
| (3) Skills | It requires conceptual or decision making skills than technical skills. | It requires more technical skills than conceptual skills. |
| (4) Promotion Policy | Promotion is based on merit basis. | Seniority is preferred for promotion. |
| (5) Time Frame | It considers for longer period of time i.e. 5 to 20 years. | Basically it is very short period of time i.e. upto 1 year. |
| (6) Responsibility | It is responsible to Shareholders, Government and Society. | It is responsible to middle as well as top level management. |
| (7) Flow of Order | Orders and instructions are passed to middle level. | It implements orders of middle level and also reports to the middle level. |
