Line management

Line management iss managers (for example, in production, marketing, or distribution) who are directly responsible for attaining the goals of the organization.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Line management. Managers (for example, in production, marketing, or distribution) who are directly responsible for attaining the goals of the organization.

According to the HRBoK Guide,

Line management. People who create revenue for organizations. Work groups that conduct the major business of an organization, such as manufacturing or sales.