මහ කළමණාකරු (En=General manager) යනු ව්යාපාරික ක්ෂේත්රෙය් ආයතයවල ඉහල තලයේ විධායක තනතුරුකි. සමහර ආයතනවල ඉහලම තනතුරද මහ කළමණාකාර තනතුරවේ.
සාමාන්යෙයන් කළමණාකරු යම් නිශ්චිත ක්ෂේත්රයක වගකීම දරන අතර මහ කළමණාකරු සියළු කටයුතුවල වගකීම දරයි. Most commonly, the term general manager refers to any executive who has overall responsibility for managing both the revenue and cost elements of a company's income statement. This is often referred to as profit & loss (P&L) responsibility. This means that a general manager usually oversees most or all of the firm's marketing and sales functions as well as the day-to-day operations of the business. Frequently, the general manager is also responsible for leading or coordinating the strategic planning functions of the company.
බොහෝවිට විවිධ ආයතන මහ කළමණාකරු හැඳින්වීමට වෙනත් පදවිනාම යොදාගනු දක්නට ලැබේ. Most corporate managers holding the titles of chief executive officer (CEO) or president, for example, are the general managers of their respective businesses. More rarely, the chief financial officer (CFO), chief operating officer (COO), or chief marketing officer (CMO) will act as the general manager of the business. Depending on the company, individuals with the title managing director, regional vice president, country manager, product manager, branch manager, or segment manager may also have general management responsibilities.
In consumer products companies, general managers are often given the title brand manager or category manager. In professional services firms, the general manager may hold titles such as managing partner, senior partner, or managing director.
In non-profit enterprises, the general manager is often given the title executive director.[[zh:總經理]