In a fundamental sense, scientific management is an attitude and a philosophy which discards the traditional hit-and-miss and rule-of-thumb method of managing work and workers; it means the acceptance and application of the method of scientific investigation for the solution of the problems of industrial management.

The methods used in any scientific investigation include research and experimentation, collection of data, analysis of data, and formulation of certain principles on the basis of such analysis. Scientific management seeks to maximize the efficiency of the plant by using these methods for its operation.