(1) Tang first emphasized the importance of management and thought that management was an independent discipline. At that time, American business circles did not attach importance to management, nor did they admit that management was an independent discipline. At that time, engineers were generally confined to their own professional fields, only looking at problems from a purely technical point of view, and did not care about the management of enterprises. 1886, Tang published the article "Engineers as Economists", emphasizing the importance of management, and loudly calling on his engineers to recognize and strive to develop management science. He believes that "in order to command an enterprise efficiently, factory management is as important as engineering technology".
(2) Support and promote the scientific management movement. Tang began to systematically apply efficient management methods in 1870. From 1884 to 1890, he served as the vice president and president of the American Society of Mechanical Engineers, and was also one of the leading members of the Society for quite a long time. He used his influence to support the scientific management movement, provided propaganda positions, and promoted the interest and support of members of society for the scientific management movement. Tang is one of the important pioneers of scientific management movement.
(3) In his famous paper "Benefit Sharing", Tang proposed a revenue sharing system to motivate employees. Before him, some people put forward the method of profit sharing to alleviate the contradiction between labor and capital, but he thought that profit sharing was neither a fair measure nor the correct way to solve the problem. Because the profits saved by employees in one department will be offset by the mistakes of employees in other departments, the profits of the whole enterprise will be reduced or no profits. He proposed to determine the production cost and quota for each work unit or department, and then return the profits to them according to their own performance. The specific way is: employees have a minimum guaranteed wage, the quota is determined by scientific methods, and the income generated by departments exceeding the quota is shared by employees and employers. The quota should remain unchanged for three to five years, so as not to reduce wages and dampen the enthusiasm of employees. Tang's income sharing system is actually a pioneering experiment of this important topic as a means to stimulate production (wage problem), and its importance is no less than Taylor's time and action research and cost analysis.