The management functions of organizing, directing, and controlling are required activities for all firms
including small businesses.
The form of organization that will be adapted will depend on what particular phase the small business is in. In structuring the
organization, considerations on the following must be made;specialization,departmentalization,delegation of authority, span of management,
hierarchy of objectives, and degree of centralization. Formal organizations may consists of the line organization,functional organization,
line and staff organization, or committee organization.
Informal organizations oftentimes exists within the firm and they may hinder or assist in realizing the objectives of the formal set-up.
In the early stage of the small business, the line structure is often applicable. As the business grows, the shift to the more complex structure.
Controlling involves establishing goals and standards,company-measured performance against established goals and standards, and reinforcing successes and correcting
short comings.The kind of control measures applicable to a small business are simple accounting records,personal supervision,operational budgets,management by objectives, greater
use of budgets, standard cost systems and the use of computers.

Play is different. It is fun, an outlet from work, without serious purpose except to make us happier, more efficient, more relaxed and longer lasting working human machines. It is the man equipped with proper skills and positive attitude towards work and values that can help recover a tattered economy and transform a nation. There is something thought that puzzles the mind if work is indispensable to man and the worker is inseparable to business and industry why is the world having a problems with workers and about work?There seems to be the unending dissolution between labor and management, between employees and employers, between employees and employees.

Perhaps we could gain greater insight into the problem of work by looking at the different view on work. A man’s view on work shapes his attitudes and influences his behavior. Attitudes are, therefore, deemed an important variable as well as an indicator of behavior in nearly all walks of life, religious, governmental, administrative, economic, commercial, industrial and many  more. few would deny that attitudes are one of the major influences on behavior. Attitude are formed in the interest of one’s goal and objectives.