This document discusses the concept of delegation. Delegation refers to assigning tasks and granting authority to subordinates to carry out work. It involves determining goals, assigning responsibilities, granting authority, motivating, training, and controlling subordinates while holding them accountable. Delegation relieves managers, develops both managers and subordinates, allows for better and faster decisions through specialization, and promotes job satisfaction and interpersonal relations. Effective delegation includes clearly assigning responsibilities, granting sufficient authority to complete the task, and creating accountability for subordinates to accomplish the delegated work.