(a) Science not a rule of thumb: Taylor believed that there was only one best method to maximise efficiency. This method can be developed through scientific study and analysis of each element of a job and should substitute 'Rule of Thumb'. This standard method then should be followed throughout the organisation.
(b) Co-operation not individualism: There should be complete co-operation between the labour and management instead of individualism; competition should be replaced by co-operation. Both should realise that they need each other.
(c) Harmony not discord: According to Taylor there should not be any conflict between the managers and the workers. He emphasised that there should be complete harmony between the managers and the workers. Both should realise that each or-re is important to achieve the objectives of the organisation.
