Management is the process of coordinating and overseeing the work activities of others so that their activities are completed efficiently and effectively. (Robbins, Bergman, Stagg & Coulter, 2012) Every organisation need people to operate, organisation will not exist if without people. Managers help to coordinate activities of the non-managerial employees and lead organisations to succeed. Since the management is important to an organisation, many writers develop the theories regarding of the management to improve organisation s’ performance. By describing the manager’s works, it can be divided into management functions, roles and skills. Henri Fayol (1988) proposed that managers perform planning, organizing, commanding, coordinating and controlling associated with their works. (Chapman, 2001) While for nowadays, commanding and coordinating are developed into leading function. (Robbins, Bergman, Stagg & Coulter, 2012) The managerial roles which are interpersonal, informational and decisional roles are suggested by Henry Mintzberg. Technical, human and conceptual skills are also important proposed by Robert L. Katz. (Robbins, Bergman, Stagg & Coulter, 2012) Throughout this essay, readers can understand what are the manager’s functions, roles and skills in different hierarchical level of interviewed managers (Ms Y and Mr X). Further, the concept of “universality of management” relevant to the interviewed managers will be discussed in this essay. The first manager interviewed in this task is Ms Y. She is a key account manager works in a pharmaceutical company, which is a large sized private organisation in service sector. Ms Y operates as a first-line manager, she involves in managing employees and servicing the organisation’s customers. Ms Y s’ managerial tasks includes monitoring, motivating and arranging works to the employees. Following by the second manager, Mr X, who works as a senior accounting manager in a medium-sized private organisation in service sector. Mr X operates as a middle-level manager, his duties are to plan and define the goals of the overall organisation. Ms Y is highly involves in planning functions as she rated 5 out of 5 in the questionnaire. She has to select highly motivated personnel to be front line for company. Ms Y is focusing on individual performance therefore it can form a better partner relationship. As a first-line manager, she does a lot of planning towards the non-managerial employees in the organisation. Willmott (1984, as stated in, Chapman, 2001) stated that managers at lower levels focus on activity in their own units, where they are “institutionally empowered to determine certain aspects of the action of others”. Organising involves assigning activities, dividing works into specific jobs and specifying who has the authority to accomplish the tasks. (Dubrin, 2012) Ms Y is very much involved in organising as an evidence of she rated 5 in the questionnaire. For instance, she needs to plan sales call, visit customers and weekly discussion with all the employees to ensure the quality of sales call. Carroll and Gillen (1987) found that the importance of