All these skills are important to managers, but they are not equally important to all managers.Katz makes a strong argument that technical skills are most important to managers at the supervisory level who manage day-to-day operations but become less and less important as the level of management increases.On the other hand, conceptual skills are most important to top-level managers who must deal with the organization as a whole rather than with just one or a few parts of it.Conceptual skills are less important at the middle-management level and least important at the supervisory level.