【acca F1考试题】2019年4月30日acca每日一练(11-12)
【acca选择题】
11.What is delegated by a superior to a subordinate?
A Authority
B Power
C Responsibility
12.Which of the following is not a technique of scientific management or Taylorism?
A Micro-design of jobs
B Work study techniques to establish efficient methods
C Multi-skilled teamworking
D Financial incentives
答案:
11.A
Rationale: The essence of delegation is that the superior gives the subordinate part of his or her own authority. Power is not conferred by the organisation, so it cannot be delegated: it must be possessed. The most important thing to note is that responsibility is not delegated: the superior makes the subordinate responsible to him for the authority he has delegated, but he remains responsible for it to his own boss.
Pitfalls: It is easy to confuse these concepts, which is why they would make an excellent exam question.
12.C
Rationale: Skilling was an important aspect of scientific management but multi-skilled team working wasn't. Taylor's approach to job design (referred to in option A) was to break jobs down into single, simple tasks which were given to an individual as a whole (specialised, repetitive) job for an individual. The other options are key techniques (which, as a question in the Pilot Paper pointed out, are still prevalent in some work environments today )
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