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The article is devoted to the consideration of one of the main problems in the study of the psychology of managerial and organizational activity, the content of which is the identification and explanation of the patterns of its subjective determinants in general and individual qualities that act in relation to it in the functions of professionally important ones. Theoretical-methodological and empirical-experimental materials are presented that reveal and explain the specifics of professional competencies. The article substantiates a new solution to a key problem in the psychology of activity, namely the problem of the relationship between basic professional competencies, which are traditionally designated by the concepts of “hard” and “soft” skills. The article notes that their structure undergoes significant transformation in management activities, as a result of which their functional role in its organization is qualitatively specified. Judgments are given that substantiate the need to differentiate a new pat-tern of organization of these qualities, designated by the concept of a mechanism for the inversion of soft and “hard” skills in management activities. It is substantiated that this phenomenon, as well as other basic psychological features of managerial and organizational activity, are deter-mined by its most important feature – its attributive meta-activity nature. It is noted that existing ideas about the composition and structure of these categories of subjective determinants of man-agement and organizational activity need to be deepened and expanded; specific data supporting this are presented. Some additional types of competencies of this kind have been identified and interpreted. It is shown that a special role in the structure of soft skills is played by those that al-low the regulation of the functional role of reflection in the implementation of management.