workers, managers and the board of directors

You've got workers, who cut trees
You've got managers, who take care that the axes are sharp
And you've got the board of directors, who make sure you're in the right forest

Alternatively;

You've got workers, who work with the tools they are given and produce what can be processed with it
You've got managers, who have long discussions if takes an axe or a chainsaw to get the job done
And you've got the board of directors, who only want to harvest all trees and have no clue how this is done in practice