Delegation, delayering and matrix
| English | Chinese | Pinyin |
|---|---|---|
| delegation | 授权 | shòu quán |
| authority | 职权 | zhí quán |
| subordinate | 下属 | xià shǔ |
| accountable | 负有责任 | fù yǒu zé rèn |
| matrix structure | 矩阵结构 | jǔ zhèn jié gòu |
| centralised | 集权 | jí quán |
| decentralised | 分权 | fēn quán |
| delayering | 精简层级 | jīng jiǎn céng jí |
Pushing decisions down
- A manager who must approve every tiny decision becomes a bottleneck — and exhausts themselves.
- The cure is delegation 授权 and, more broadly, deciding where in the firm decisions are made.
Business case lab
Classify real decisions so the main business concept becomes concrete.
Delegation means:
Delegation passes authority down the hierarchy.
A manager who delegates a task remains accountable for the result.
Authority can be delegated; accountability cannot.
Delegation
- Delegation is passing authority 职权 for a task down to a subordinate 下属.
- It frees managers, develops staff and motivates — but the manager stays accountable 负有责任.

In a matrix structure 矩阵结构 a worker reports to two managers
A decentralised business:
Decentralisation delegates decision-making to lower levels.
Centralisation vs decentralisation
- Centralised 集权: decisions kept at the top. Consistent and tightly controlled.
- Decentralised 分权: decisions pushed down to local managers. Faster and more responsive.

Centralised: the top decides. Decentralised: branches decide
Delayering an organisation means:
Delayering cuts levels, widening spans of control.
A structure where staff work in cross-department project teams is a ______ structure.
Matrix structures add project teams across departments.
Delayering 精简层级 and matrix structures
- Delayering: removing levels of hierarchy to cut cost and speed decisions — but spans widen.
- Matrix structure: staff work across project teams as well as departments — flexible, but with two bosses.
You can delegate authority, not accountability. A manager who delegates a task is still answerable for the result. Delegation shares the work, not the ultimate responsibility.

Delegation passes the task and authority down; accountability stays up
You've got it
- delegation passes authority down (but the manager stays accountable)
- centralised = top control; decentralised = faster, local decisions
- delayering removes levels; a matrix structure adds cross-department project teams