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9609 · 7.1.3

Delegation and accountability — practice questions

Practice and worked examples for 9609 Delegation and accountability. Short previews only — attempt the full question in MarkScheme against the official scheme.

Worked example 1

The CEO of a 500-employee firm, valued at $250/hour, spends 10 hours per week approving every purchase over $500. Staff complain of significant operational delays. Advise the CEO on using delegation.

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Problem Analysis

The CEO's direct involvement in low-value operational tasks creates a bottleneck, slowing down the entire organisation. This is a symptom of over-centralisation and a failure to delegate.

Step 1: Quantify the Cost

The opportunity cost of the CEO's time on this task is significant.

  • Calculation: 10 hours/week × $250/hour = $2,500 per week.
  • Annual Cost: $2,500 × 50 weeks = $125,000 per year. This is the value of strategic time lost to administrative work.

Step 2: Propose a Delegation Structure

Implement a tiered system of authority for expenditure.

  • Delegate: Grant department managers authority to approve purchases up to $5,000. Grant regional directors authority up to $25,000.
  • CEO's Role: The CEO now only needs to approve expenditure exceeding $25,000, reducing their time on this task by an estimated 90%.

Step 3: Implement Support and Accountability

Delegation requires a framework to succeed.

  • Support: Develop a clear procurement policy and provide training to managers on budget responsibility.
  • Accountability: The CEO remains accountable to the board for the company's overall budget. This is maintained by reviewing monthly summary expenditure reports and 'exception reports' for unusual spending, rather than every single invoice.

Conclusion & Benefit

By delegating, the CEO reclaims approximately 9 hours per week, equivalent to $112,500 in annual value, to focus on strategic leadership. The business benefits from faster procurement and empowered, motivated managers.

Worked example 2

A Senior Marketing Manager earns $80,000/year (2,000 hours) and spends 5 hours/week compiling a social media report. This could be delegated to a Marketing Assistant who earns $40,000/year and would take the same time after training. Calculate the net annual financial benefit if the manager's freed-up time is used for strategic work valued at 1.5 times their normal rate.

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Step 1: Calculate Hourly Rates

First, determine the cost per hour for each employee.

  • Manager's Hourly Rate: $80,000 / 2,000 hours = $40 per hour
  • Assistant's Hourly Rate: $40,000 / 2,000 hours = $20 per hour

Step 2: Calculate Current and New Weekly Costs

Compare the cost of the task before and after delegation.

  • Current Weekly Cost (Manager): 5 hours × $40/hour = $200
  • New Weekly Cost (Assistant): 5 hours × $20/hour = $100

Step 3: Calculate the Value of Freed-Up Manager Time

The manager's time is now available for higher-value strategic activities.

  • Strategic Value of Manager's Time: 5 hours × ($40/hour × 1.5) = 5 hours × $60/hour = $300 per week

Step 4: Calculate the Net Weekly and Annual Benefit

The net benefit is the value created by the manager's new focus, minus the cost of having the assistant perform the task.

  • Net Weekly Benefit: (Value of Freed Time) - (New Task Cost) = 300300 - 100 = **200200**
  • Net Annual Benefit (assuming 50 working weeks): $200/week × 50 weeks = $10,000

Conclusion

Delegating the report saves $5,000 in direct costs annually ($100/week * 50). More importantly, by allowing the manager to focus on strategic work, the company gains a net annual financial benefit of $10,000. This demonstrates that delegation is not just about cost-cutting, but about optimising the use of skilled resources.