Peter F. Drucker propounded various theories of business management for the benefit of the world. But one thing that has to be remembered in business management is that they have concentrated on the object. In the opinion of Swami, Subject is very important. The one who is undertaking the activity is the Subject and all activities and jobs undertaken are the objects. One who is able to understand properly all the aspects of the objects should understand the subject that undertakes the entire activity. The person who undertakes the activity has to analyse and understand clearly and come to a conclusion. His own feelings, ideas, intentions, decisions - in the very first instance he has to understand all these things clearly. Once he has done this, he will be able to apply all that he wants to with reference to the object of work in a very clear way. (M, p. 148)