In Scripture, “head” represents authority, while “horn” represents power, force. Like the dragon of Revelation 12:3, this beast boasts ten horns (“ten” represents its radical claim to possessing all power, muscle, force; he is a forceful bully) and seven heads (“seven” represents its claim to fullness of authority). Whereas the heads (authority) appear first when it comes to the dragon, the beast shows first its horns (aggressive power). The beast claims authority on the basis of its own brute muscle. In other words, its authority is based on force.
1 And I saw a beast rising out of the sea, with ten horns and seven heads, with ten diadems on its horns and blasphemous names on its heads.