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A manager is someone who is responsible for the planning, monitoring and controlling of the resources for which they are responsible. A manager who clearly understands the business’s accounts will be better able to make informed decisions and plan for the future. Management of a business involves careful co-ordination of resources including staff, materials, stock and money. The manager must ensure there are suffi cient funds to pay wages, order new stock, pay bills and meet other demands for cash outflows by balancing this with the money coming in from sales.
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