Decision making is described as the essence of a manager’s job because it is utilized in all four managerial functions of planning, organizing, leading and controlling. Decisions, both large and small, are made every day by managers and they have the potential to affect others. Managers at all levels and in all areas of organizations make decisions. That is, they make choices. For instance, top-level managers make decisions about their organization’s goals, where to locate manufacturing facilities, or what new markets to move into. Middle and lower-level managers make decisions about production schedules, product quality problems, pay raises, and employee discipline.