The paper tells that there are four functions that a manager accomplishes in a business organization. These four functions are known as planning, controlling, organizing, and leading. This section of the paper will look at these individual functions closely. Planning involves the "ongoing process of developing the business’ mission, and objectives, and how they will be accomplished." The planning process can be used in a broad sense to take into account the whole organization. This will include devising the company’s mission and vision. It can also be applied in a specific situation such as the formulation of a strategy to increase the company’s market share. Organizing, on the other hand, refers to the creation of the company’s organizational structure. This involves determining the functions to be done as well the resources to accomplish them. Organizing also includes how processes will be managed and coordinated. In summary, the organizing function encompasses how managers distribute tasks to job holders and focus on division of labor, coordination, control of tasks, and flow of information within the organization. The third managerial function is leading to other writers refer to this function as directing. Leading "is influencing people’s behavior through motivation, communication, group dynamics, leadership, and discipline." The real essence of leading is for the manager to equip the employees with their needs to realize the organization’s objectives while giving them room to achieve their respective career objectives. Controlling is the managerial function which necessitates the identification of the company’s specific goals. Controlling is a "four-step process of establishing performance standards based on the firm’s objectives, measuring and reporting actual performance, comparing the two, and taking corrective or preventive action as necessary." Put simply, the controlling function of management is the check and balance system which tries to reveal the inefficiencies in the strategies employed in realizing the goals of the organization. Controlling is very significant as it tells the managers the loopholes and enables them to correct their systems in order to enhance the company’s performance. The operation is one of the functional areas of an organization. Operations management is essentially the area which carefully manages the processes of the company’s value chain in order to efficiently produce and distribute its products and servicesю Operations management is indispensable in the functioning of any business organization may it be a small start-up entity or a large manufacturing firm. Operations management deals with the management of the company’s core activity. Therefore, the functions of operations managers vary with the major activity of a business entity. The operation manager of a company engaged in the manufacture of children’s toys is basically tasked to oversee the firm’s value chain from the procurement of raw materials, assembly, sales, and after sales services such as handling of complaints and warranties. On the other hand, the operations managers of a service company like a spa handles day to day activities like management of workforce to service the customers.