What is a key difference between leaders and managers? Managers make sure all teams in an organization are functioning together while leaders focus on human resources within a company. Leaders tend to focus on long-term aspects of an organization while managers focus on meeting short-term goals. Managers are generalists who know enough about all aspects of an organization while the work of leaders is more focused. 2. The primary costs for a service business includes a. materials b. supplies c. direct labor d. All of these choices are correct