 ඉහල තලයේ විධායක තනතුරුකි. සමහර ආයතනවල ඉහලම තනතුරද මහ කළමණාකාර තනතුරවේ.සාමාන්‍යෙයන් කළමණාකරු යම් නිශ්චිත ක්‍ෂේත්‍රයක වගකීම දරන අතර මහ කළමණාකරු සියළු කටයුතුවල වගකීම දරයි. Most commonly, the term general manager refers to any executive who has overall responsibility for managing both the revenue and cost elements of a company's income statement.  This is often referred to as profit & loss (P&L) responsibility. This means that a general manager usually oversees most or all of the firm's marketing and sales functions as well as the day-to-day operations of the business.  Frequently, the general manager is also responsible for leading or coordinating the strategic planning functions of the company.බොහෝවිට විවිධ ආයතන මහ කළමණාකරු හැඳින්වීමට වෙනත් පදවිනාම යොදාගනු දක්නට ලැබේ. Most corporate managers holding the titles of chief executive officer (CEO) or president, for example, are the general managers of their respective businesses.  More rarely, the chief financial officer (CFO), chief opera