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Managers who make short-term operating decisions, directing the daily tasks of nonmanagerial personnel, are known as First line managers.

What is first line manager?

How to use resources most effectively in the short term is the main emphasis of short-term decisions. Therefore, if a corporation is to maximize profits, the appropriate costing technique is crucial. In the long run, however, it is important to keep in mind that a business must be able to pay all of its expenses, including its fixed expenditures.

What is short-term operating decisions?

First line managers oversee other managers as well as non-management staff. A first line manager might be a foreman or production supervisor at a manufacturing facility, a technical supervisor in a research department, or a clerical supervisor in a big office.

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