suppose an automobile company is manufacturing two products, namely, scooters and cars, hence having two divisions.
As each product has its own markets and problems therefore each division must have its own targets. Now each division must plan its target as per its environmental conditions to get better results. It is necessary to distinguish between the meaning of the unity of command and the unity of direction.
Unity of command means that there should be only one manager at a time to give command to an employee, while the unity of direction means that there should be only one manager exercising control over all the activities having the same objective.