Leadership and Management: Roles, Theories, and Operational Techniques

This report delves into the crucial distinctions between leaders and managers, exploring their roles, characteristics, and functions within an organization. It provides a comprehensive comparison of leadership and management, including the application of various leadership theories such as situational, contingency, and systems leadership. Furthermore, it examines the practical application of management accounting techniques, covering financial planning, analysis of financial statements, standard costing, budgetary control, marginal costing, fund flow and cash flow statements, and decision-making techniques. The report also addresses the importance of operational management, including different approaches, the impact of the business environment, and the role of leaders and managers in improving operational efficiencies. The context of the Starbucks company is used to illustrate the concepts and theories discussed throughout the report.

MANAGEMENT AND
OPERATIONS

Table of Contents
Introduction..........................................................................................................................................3
P1 define and compare roles and characteristics of a leader and manager......................................4
P2 Management accounting techniques...........................................................................................6
P3 apply different theories of leadership -.......................................................................................7
P4 Different approaches of operation management.........................................................................8
P5 Importance and value of operation management:.......................................................................9
There are different functions which a manger of Starbucks have to perform in the company are:....9
P6 business environmental impact on operation management:.....................................................11
Conclusion .........................................................................................................................................12
REFERENCES:........................................................................................................................13

Introduction
Starbucks it produces coffee beverages, smoothies, tea , backed goods , sandwiches. This file
discusses about the role of leader and functions of the manager by applying the concepts theories,
range of management accounting ,role of a leader and function of manager apply in different
situational context, strength and weakness of different approaches to situation with in they
environment, different theories and models of approaches including situational leadership, system
leadership , contingency, key approaches to operations management and the role of the leaders and
the management play, how leader and managers can improve efficiencies of operational
management to successfully meet business objectives, factors in the business environment that can
impact upon operational management and decision making by leaders and managers, how these
different factors affects the business environment and community.

P1 define and compare roles and characteristics of a leader and manager.
Leader Manager
 A leader has all the power to influence
the another people by his
communication skills. A leader can
motivate his people. And try to
understand all the problems and the
need of them.
 Leader has sets directions approaches. A
leader has some people who help him
out to a decision. So there are some
ways to leader where he asks and take
the decisions.
 A leader has known for foresightedness.
 A leader has power to influence the
people by skills so leader collects the
people by influence them so followers
are the subordinates of leader. A leader
can motivate his people for any
particular agenda(Hitt, Carnes and Xu.,
2016).
 Leader keeps all the focus on
development and growth .Aim of a
leader is to provide better facilities to
people and their development so they
all can growth equally. There are no any
parameters to measure them.
 Leader has transformational style.
 A leader focuses on all type of people
who comes or not in his kingdom.
 A leader facilitate decisions by own .
 A leader always promote the changes. A
leader always promote the changes so
people can work according to changes.
 Leader conflicts solving skills make
him a leader. Leader is also known by
conflicts solving nature because it is an
asset of the leader to solve the problems
of his people individually.
 A leader creates a visions and missions.
 A manager is the person who is the
responsible for all the activities inside
the company. Is would be responsible for
planning, coordinating, direct, and
control in organisation like Starbucks.
 Manager has plans details approaches.
Manager work according to planning and
plotting. Managers takes the decisions
according to plan.
 Manager has known for his mind
because he use creative mind to
accomplish all the activities of the
company. Manager try to solve all the
problems by mind.
 Subordinates of manager are employees
who work under the superior. All the
employees who works under the manager
are called sub ordinates of manager.
 A manager focuses on the required thing
which can be beneficial for the company.
Manager focuses only for the company's
future. So he fulfilled the needed
requirement which can be beneficial for
the company , he always supports them.
 Manager has transactional style.
 Managers focuses for only process and
procedures of the company. Managers
focuses on the only procedures of the
company like formalities
 Managers make the decisions because
manager keeps all the rights to change
something in the company. Manager is
not bounded to take decision.
 Managers react to change according to
requirements(Stevenson., 2014).
 Manager always try to avoid the
conflicts. Manager try to avoid problems
of his subordinates like sometimes he
does not care about the conflicts among
employees .

 Leaders are unique because they have
different skills and knowledge.
 Leader takes the risk openly without
fear.
 A leader always build the relationships
with the people an individually.
 Leader is called by COACH of the
team. Because he always guide his
people in right direction. He never
shows them a wrong path(Haksever,
and Render., 2018).
 A leader has charismatic power to
create fans .by his style to do work and
other activities.
 Manager focuses to create goals for the
company's future purpose.
 Managers are the copy of previous
managers.
 Manager control the risks by pre
planning.
 Manager build systems and the process
of the company. Because manager come
on this post from the promotions there is
no hand behind him of anyone so he
focuses on the process of the company.
 Manager directs his staff according to
their potential and capacity and
capabilities to do work , manager divide
the work among all the employees.
 Manager has employees
P2 Management accounting techniques.
There are 11 techniques use in the management accounting-
Financial planning- it is a pre planning about financial term and transaction and the
activities to archive objectives. This type of planning include both terms of planning like long term
planning and short term objectives of the company so it is all about the planning of making
financial policies and objectives of he company for future. this financial of any policy will
determine the requirement of capital , sources of funds, government financial supports, and the
investments behind the assets(Hitt, Xu, and Carnes., 2016.).
Analysis of financial statement- this technique can help to understand forecast can be made
about the all future earnings of the company. And the ability to pay interests and the maturity of
policies and profitability. This technique helps to know comparative study about trend analysis,
financial statement, and the ratio analysis.
Standard costing- it is the establishment of the costs which will be most suitable in the
conditions. Of operational. That means this technique helps to compare the actuaal cost with the

standard cost. And the differences and calculations. This is all because with the help of this
technique financial difference can be recognised by the experts and they can easily make the
decisions for the future.
Budgetary control- this is then third technique which can be used in the management
accounting according to this technique all the accountants will know the ideas to control over
budget planning. It is one of the major factor of technique to direct any business according to
directions.
Marginal costing- this technique used for control the cost to operate break even analysis
and also to get profit in future and in process of decision making process. So over all this technique
used to evaluate the cost margin and which will help to take any decision.
Fund flow statement- this statement used to find out the financial gape between two dates.
And the changes between these two dates(Smith, L., Maull,and.,2014.). This statement helps
accountants to know about the sources of the funds that means what are the sources of funds, from
where funds are coming and how this fund is going to use for the fulfilled the purposes of the
company. This fund flow statements helps a lot to the accountants to control financial problems, and
for the purposes of future an for the comparative study between two periods of time.
Cash flow statement- this management accounting technique is all about cash flow
statement. Because fund flow based on the capital range for the long term planning .fund flow based
on the cash flow. Because fund flow depends on the capital. Sometime it is possible to see that
funds has released from its source but the still company is not able to find out the current liabilities.
In this kind of situation cash flow can be proved very useful because it provides all the information
about from where cash are coming means cash inflows, and from where cash are going outside that
is cash out flows so cash flow provides all the detailed about the cash flow statement. This is an
important tool to understand the sources of cash flows and control on their sources.
Decision making management accounting- every organisation has it different different
functional areas if there are different different sources to doing any particular thing in this situation
it is necessary to select the best alternative among all the sources. His accounting will help the
management through the all techniques like capital budgeting, differential, costing because tom
select the best path for the profit(Bromiley, and Rau., 2016).
Revaluation accounting technique- this is all about the provide surety to the management.
This technique helps to ensure about maintenance and the security of the capital of the enterprise.
Statistical and graphical techniques of management accounting- all the accountant and the experts
uses this techniques and include statistical and graphical methods for the financial presentation and

to present the financial statements.
For an example- In the case of Starbucks company was expanding its business on
internation level. So the company was expecting the financial support to expand its business in this
time period of cash in flow and out flow. The manager of Starbucks was handling all the financial
transactions. That how much capital they have and where they has to invest their money by using
above techniques of management accounting(Kato, and et.al.,2015).
P3 apply different theories of leadership -
situational theory of leadership- In this type of leadership , it is based on the course of
action on different different situational variables because there are many people , different different
types of people has their different different decision making ideas. This theory is applied where this
type of situation occurs like if there is a situation where a person who [plas the main role in the
group is called leader who is very experienced in the group. And he advises the authority to take
the decision according to him. And the second situational is where the all group member's are
skilled and they can work on their own level. That is way it is called situational theory because it is
based on the course work of action. And every groups have different different kinds of people who
has different different kinds of experience of work so they use that experience according to critical
situations. So this theory is all about to use an experience of work according to
situation(Mahadevan, B., 2015.).
Contingency theory of leadership- this theory is based on the environment variables that
witch factor or which leadership style can be best for the different different situation. So according
to to this theory there is no any particular is suitable for the situations. That means no leadership
style is best in all the situation. This theory says that leadership is not about improving the quality ,
it about help to needful person, balance between followers and others, and there are many things to
describe the quality of leader. This theory say only about the quality of leader that what should be
the quality in the leader so he can work for the welfare for his people .
System leadership- This leadership is all about to create that conditions where an employee
can show his capacity and potential to do work and this type of leadership has proved employees
capacity to to-do work this or of employees contributes their efforts in profit maximization and
further goals of the company. This type of leadership helps to increase the productivity of company.
And employees gives their equal contribution to the company . Leader uses various factor to create
a good leadership this type of leadership help in break out the berries in between different different
functional groups of area. This is all about to create the opportunity for the other employees inside

the company where the can show their efforts according their field or specialization and they can
take an initiatives in every activities . and they can also explain their ideas to the superiors. if
superiors will give them a chance to come ahead and show their innovative ideas to everyone. So
these are the quality of an effective leader who create opportunity for this followers.
P4 Different approaches of operation management
There are many approaches of operation management which are used by the STARBUCKS some of
these operational management approaches are in below-
Lean Management- it is a process to include continuous improvement for the organisation
in running process. It is all about the improving the quality. Some time there are many problems
arises suddenly in running company , like it can be a financial problem or any decision making
problem. So if any problem arises in the company, company implement problem solving techniques
there are different different techniques for the different different problems. To solve the problems.
This management also proved helpful for the waste management also. Because it reduces the waste.
but there is a certain challenge in front of Starbucks like Starbucks is facing many problems like
recently Starbucks has faced technological problems of application. Starbucks is providing online
services to the customers but the customers are facing problems to operate this application. Many
people were standing in the queues and waiting for their number(Langabeer, and Helton., 2015.).
Total quality management- approach of operation management is all about the integrated
management system , that means all the functional are are inter connected to each other and they
work together to achieve organisational goals. All the organisation has their department s of finance,
hr, marketing, sales, it so all these functional groups of areas are inter relates to each other and
works together for the achieve organisational goals. All the functional groups in Starbucks are
working with the aim of international worldwide marketing and supply of their product. There is a
problem of this approach . Because this approach can not be properly implement because of its
expense.
Six sigma- It is management operational technique which is helpful to find out the
capabilities by increasing the working power of the employee like their capacity to do work, their
potential to do work, six sigma us e the tools and techniques for the business process to solve any
problem. It is a methodology to improve the process of the business. If we apply this technique in
case of Starbucks. It has founded that many people are not satisfied with the cost of its products.
There is negative point is also there about this technique. This technique needs highly skilled and
experienced person who can operate this technique. So it is hard to implement this technique also.

P5 Importance and value of operation management:
The main objectives of management is given capability and ability for meeting the Starbucks
company's strategy and mission. There are different factor use in operation management. Involves
planning, controlling, coordinating, organisation and managing. The operation management
importance of two reasons, first is productivity and second is financial terms. The management
department should create the optimal use of resources to achieve the company objectives.
Operation management focuses on organizational goals. They have provides to goods and services
for customers satisfaction and petrifaction. The company to satisfy and verify of people needs given
product ans services. This is flexible services and operation management want to increase the
outputs' flexibility. The management utilized in order to achieve objectives and missions. They are
fully used to manpower and machinery for company goals.
Cost of objectives related to minimum cost of maximum facilities available. Like labour facilities,
materials etc. minimum cost of production should be goods and services in order to achieve highly
customer satisfaction.
There are different functions which a manger of Starbucks have to perform in the company
are:
1. Planning: operation management manager has to create a plan on basis and flexible term.
Starbucks company Managers making plan cover of the company goals and it is distributes
at different level of management department. They are helps of Starbucks so they have
making good plan of actions, they divide to various work to various groups. Planning is all
about the providing the directions for the upcoming events. Managers make the plan to
achieve the organisational goals(Sterman, and et.al.,2015.).
2. Controlling: every company apply the factor in the organization. A manger and leader sets a
different performance level which are based on the Starbucks goals and missions. In
company a manger performs the program of controlling. Manger sets a target and objective
to be achieved within a month, and manger checks the employees' performance accordingly
then take an action. Controlling is all about the supervision on the sub ordinates. Some times
it is very necessary to control all the employees so they would not cross their limits in the
organisation.
3. Organizing: a manger manages the appreciates company culture of Starbucks in order to
plans and activities. In an organization is the programme of the manger to facilitate proper
employees, capital, available of the raw materials etc. a manger recruits the good and
qualified staff's too work. They have various responsibilities in order to achieve the

objective and mission of the Starbucks company.
4. Coordinating: it means a manger coordinate to all functions and through instructions the
staff's in order to achieve the objectives and missions. A manager motivates the staff's and
also encourage them then take a decision for company goals. Manager coordinate to
internally and externally performance like internal performance means planning, controlling,
coordinating, organizing and external performance means social, technical factors etc.
manger has to set a motivation with his staff's in order to achieve the goals motivate to
different levels of goals for the smooth programming.
5. Commanding: a manger has to through commands to staff's in order to get the work
complete and they given information what is needed from employees. A manger
conversation with directly so that employees can understand what is needed from manger
which help in the achieving the objectives. A manger commands with employees about the
goals and objectives to be achieved in month. Managers have all the rights to take any
decisions and provides work to them accordingly.
Operation management in Starbucks distributes in creating the good match with the
selection of customers. Operation management is evaluated as the heart of the industry as it manges
the whole operation management. It is leading to good and big benefits of the company for optimal
usage of the resources. With help of operation management efforts to employees and different raw
materials are utilized and exchanged into the services and products needed by Starbucks. Operation
and management of Starbucks can get affected by the external environmental. The operation
management ratio of internal and external resources is defined as product and services.
P6 business environmental impact on operation management:
The operation management plan is divided by whole company plan that consider how an
organization will operate from daily routine. Starbucks company in using two types of factors, like
internal factors and external factors. External factors are various types of defined as: (political,
technological, social, economical) and internal factors are (planning, controlling, organizing,
coordinating).
External factors explain there as:
1. Political: political factors involves rules and regulations, the law provide by government
that required to be assigned by Starbucks while express their company. Political factor
involves different acts like customer protection act, safe and healthy act, that protects the

rights of customers. An organization requires following these rules and regulations in order
to increase competitive benefits. So negative and positive impact on the company.
2. Technological: technological factor can support them in increasing competitive benefits.
They have making utilize of technologies like producing their products and social media
marketing by the helps twitter, Facebook, Instagram, etc. these are support company in
expanding good range of consumers.
3. Social: Starbucks can also get effect by the social factors that involves trusts, importance
and attitude of societies and groups where firm going to express their organization. So it can
negative and positive effect on their good growth. The company required to have proper
knowledge and idea of the positive attitude and trusts of persons so that peoples are good
capable to clarified their required and demands.
4. Economical: Starbucks company needs to create utilize of economical factor in order to
increase competitive benefits. They must be consumed by the company or organisation so
that better image can create in mind of peoples. They can include in doing identify shows
and attract customers to create utilize paper bags and pithiness. Avoid from this, with help of
company is capable to create good and better utilize of resources like, capital, labour, raw
materials, machinery etc.
Internal factors explain there as:
1. Planning: A manger and leader of Starbucks company helps in better and impact on
plan of action is assigned the highest part among the programs of the leader. A manager
and leader motivate the plan at different levels by following the time. Manager and
leader have to create the planning on flexible and basic. For example Starbucks leader
plans a vision to make a good way to serve the employee in everyday life by setting
objectives.
2. Controlling: a leader sets different performance high standards which focus on the
company goals, a manger express the reports on the actual performance. Starbucks
manger sets a task to be achieved within a month, next month manger checks the staff's
performance then decides and takes action work accordingly.
3. Organizing: an organization can proper program when the company is better organized.
A leader help in the perfect organisation of Starbucks. An Organization is the program
of the leader to facilitate money, perfect employees, available of the materials,
machinery etc. which helps in going the company smoothly.

4. Coordinating: every company, various types of work assigned by various departments
and work divided to no individual department only groups. They can achieve the
objectives of the company as whole enterprises. This program of management is
identified as coordinating program. Manager applies various type of activities to build
the trust among employees which has proved beneficial for the employees to trust each
other to coordinate with each other as well as with the superiors as well.
Conclusion
From the above study it has been summarised that roles of leader and the managers and the
differences between them,different theories and leadership, range of management accounting
techniques, strength and weakness of different approaches to situations within the
Starbucks ,different theory and models of approach including situational leadership, system
leadership, contingency, key approaches of operation management and the role of leaders and
managers plays, importance and value of operation management in achieving business objectives,
access the factors within the business environment that impact upon operational management and
decision making by leaders and managers and how these different factors affect the business
environment and wider community.
REFERENCES
Books and journals
Hitt, M.A., Carnes, C.M. and Xu, K., 2016. A current view of resource based theory in operations
management: A response to Bromiley and Rau.Journal of Operations
Management.41(10), pp.107-109.
Stevenson, W., 2014.Operations management. McGraw-Hill Higher Education.
Haksever, C. and Render, B., 2018. Service and Operations Management.World Scientific Books.
Hitt, M.A., Xu, K. and Carnes, C.M., 2016. Resource based theory in operations management
research.Journal of Operations Management.41, pp.77-94.