Entry level managers (supervisors in working class tongue) code. They are often player coaches and own a series of tasks. They work more than the other guys and are compensated more and on the manager path. They are lieutenants or sergeants.

Directors manage multiple supervisors and own a complete function. They are like colonels. They don’t code as their job is aligning with senior management and across teams/divisions/organizations. It’s political.

Larger companies subdivide this more.