Executive Summary Management of change in organizations is an important concern for managers and leaders in recent years. It is realized that managers, administrators, leaders, and consultants wishing to understand the concepts of change are frequently faced by questions like: what is the basis of change? How to decide what change to effect, and how to change it? Will the implementation of change be painful? among other questions. The major question that all managers are facing is how to effectively run an organization on a lean visual budget?