管理，像所有其他的实践，无论是药物，音乐作品的艺术，工程，会计，甚至棒球-是一门艺术，它是诀窍。它是根据现实的位置做事情。然而，管理人员可以更好地利用组织管理信息。正是这些知识构成了科学。然而，科学的基础管理是相当粗糙和不精确的。这是真的，因为管理者处理的许多变量真的很复杂。然而，这样的管理知识，当然可以改善管理实践。没有管理科学的管理者必须把他们的信任放在运气、直觉或者他们过去做过的事情上。在管理中，正如在任何其他领域，除非从业者要学习的试验和错误，没有地方可以转向有意义的指导，而不是积累的知识，他们的实践，积累的知识是理论。为了实际的目的，所有的管理者必须开发三套技能，即，概念，技术和人。
Managing, like all other practice whether medication, music work of art, engineering, accountancy, or even baseball - is an art, it is know-how. It is doing things in the light of the reality of a position. Yet managers can work better by using the organized information about management. It is this knowledge that constitutes science. However, the science underlying managing is fairly crude and inexact. This is true because the many variables with which managers deal are really complex. Yet, such management knowledge can certainly improve managerial practice. Managers who attempt to manage without management science must put their trust to luck, intuition, or what they did in the past. In managing, as in any other field, unless practitioners are to learn by trial and error, there is no place they can turn for meaningful guidance other than the accumulated knowledge underlying their practice, this accumulated knowledge is theory. For practical purposes, all managers must develop three sets of skills, namely, conceptual, technical, and human.
