哈佛商学院教授科特认为，管理的目标是维持一种秩序和结构，领导则是企业变革的力量。管理由以下几个过程组成：１．计划和预算，计划是使将来的活动按照预想的进程进行，以减少风险，避免无序；预算则是对完成计划所需要的资源进行配置；２．组织和人员配备：设计组织机构并 Kourt, professor at Harvard Business School, argues that the goal of management is to maintain an order and structure and leadership is the power of business change. Management consists of the following processes: 1. Plans and budgets, plans are to make future activities in accordance with the expected process, in order to reduce risk and avoid disorder; budget is the allocation of resources needed to complete the plan; Organization and Staffing: Designing Organizations and