| S.I. No. | Basis of Difference | Henri Fayol | F.W. Taylor |
| 1. | Perspective | Top level of Management | Shop floor level of a factory |
| 2. | Unity of Command | Staunch Proponent | Did not feel that it is important as under functional foremanship a worker received orders from eight specialists. |
| 3. | Applicability | Applicable universally | Applicable to specialised situations |
| 4. | Basis of formation | Personal experience | Observations and experimentation |
| 5. | Focus | Improving overall administration | Increasing Productivity |
| 6. | Personality | Practitioner | Scientist |
| 7. | Expression | General Theory of Administration | Scientific Management |