How do managers differ from Non-Managerial Employees

Q: how do managers differ from Non-Managerial Employees?
A: The managers set the goals of an organization and are responsible for the success and failure of goals and objectives, if they succeed in achieving these goals then they take credit for their achievements and if fail they alone suffer the consequences for the failure.
       Whereas, the non-managerial employees can be skilled or UN-skilled workers which are made to work in order to achieve the goals. They are usually responsible for their own work; they report to the  

Manager and may not interact directly with the people outside the company.