This book is written to expose managers in practice, experts, professionals and students to the reality of applying the concepts of business management. The concept of this book are well arranged to cater for learners ,researchers and managers in practice such that it’s adequately elucidate the core element of business management as may be applicable to our different spheres of discipline . It is my pleasure to bring to your understanding and equip yourself with this textbook, and I sincerely hope that you would find it enjoyable to read and apply.