| Top Level Management | Middle level Management |
| (1) Meaning | Top level management refers to top position in the organization such as Board of Directors, CEO, President, Managing Director, etc. | Middle level management refers to middle positions in the organization such as Departmental head, Managers like Finance manager, Production manager, Sales manager, Marketing manager, etc. |
| (2) Nature of Work | It is concerned with framing plans and policies of the entire organization. | It is concerned with implementation of policies framed by top level management with the help of lower level management. |
| (3) Skills | It requires conceptual or decision making skills than technical skills. | It requires combination of conceptual and decision making skills than technical skills. |
| (4) Promotion Policy | Policy At this level promotion is given on merit. | At this level promotion is based on merit as well as seniority basis. |
| (5) Time Frame | It considers longer period of time i.e. 5 to 20 years. | It considers medium period of time i.e. 1 to 5 years. |
| (6) Responsibility | Top level is responsible to shareholders, government and society. | Middle level is responsible to top level management. |
| (7) Flow of Order | Orders and instructions are passed to middle level. | Orders and instructions are passed to lower level and report of the work is submitted to top level. |
