Top Level Manager (Executives) devise strategies and policies to ensure that an organization meets its goals. They plan, direct, and coordinate operational activities of companies and organizations.
Middle Level Managers plan, direct, and coordinate the administrative functions of an organization. They oversee the recruiting, interviewing, and hiring of staff; consult with top executives on strategic planning; and serve as a link between an organizations management and employees.
First Line Managers operate their departments. They assign tasks, manage work flow, monitor the quality of work, deal with employee problems, and keep the middle managers and top level managers informed of problems and successes at ground level in the company.