There are three levels of management commonly find in an organisation, and each of them has their own role and responsibilities. The roles and responsibilities are usually set out in their job description or specification. These three levels of Management are Top, Middle, and lower-Management.Top-level management is made up of the senior executives of the organisation such as the Chief Operating Officer (COO), Chief Executive Officer (CEO), President, Vice-President, and Chief Financial Officer (CFO). They are generally responsible for regulatory, developing a perspective plan, company’s policy and setting the direction of the organisation. In addition, they established departmental budgets, market policy and makes a strategic appointment. They are accountable to both the Stakeholders and shareholders for the performance of the enterprise. Middle-level management such as General Managers, branch managers, and departmental managers/head but accountable to the Top management on their departmental function and performance. In addition, they manage the day-to-day running of the business in accordance’s with the company’s policies and objectives, participate in Recruitment and Training of staffs.A communication link between the Top and Low-level management. They give recommendation and execute decision made by the Top management.Low-level management such as Supervisors, Team Leader or section leads or head reporting directly to the Middle-level management. They are role models to the staffs, which support and encourage them while carrying out their tasks. In addition, they are entrusted with the responsibility to channel or escalate workers feedback, complain, suggestion or Ideals to his or her line Manager without any hesitation and maintain a good working relationship with colleagues. It is important for each person to know the limits of their authority so that they know when to refer something up to their line manager, to escalate a problem, and when they have the authority to make the decision.