[tflinton]

I might disagree a bit with this, I've had all three titles and from my experience:

A manager is executing on plans, managing the work, aligning people on teams and enforcing policy & process.

A director is creating the plans to solve problems, intaking work, aligning teams and creating good processes from policy.

A VP is about defining the problem teams need to solve, managing capacity/budget for work, aligning on a strategy across a company and creating good policy.