| Basis | F. W. Taylor | Henry Favol |
| 1. Perspective | He worked from bottom to top level. His center of study was the operator at the workshop. | He worked from top level to downward laying stress on unity of command, unity of direction, coordination, etc. He was concerned with overall administration of the enterprise. |
| 2. Unity of Command | He recommended functional foreman ship which violates unity of command. | He advocated unity of command so that each worker gets order from one boss only |
| 3.Applicability | Taylor’s scientific management is applicable to industrial organisations only. | Fayol’s principles have universal application. |
| 4. Formation of Principles | His principles are based on observation and experimentation | His principles were drawn from his personal experience of managing organisations. |
