Basis

Delegation of authority

Decentralization of authority

Meaning

It is the process of assigning work to subordinates and giving necessary authority to do the given jobs effectively.

It is the process of equal distribution of decision-making power to the operating level of staff operating the level of staff for better performance.

Essence

Delegation is the essential organizational structure.

Decentralization is optional i.e. the top management may or may not decentralize authority.

Nature

It is a primary concept which involves in developing organizational structure.

It is the secondary concept and also ends result of delegation process.

Relationship

It shows a relationship between a superior and subordinates in the management hierarchy.

It shows the relationship between top level management and various departments of the enterprise.

Responsibility

It means not to delegate the responsibility of superior.

It provides relief to superior.

Technique

It is the technique to get a job done by a subordinate.

It is management philosophy, as well as technique, are involved.

Control

Here, superior exercises total control over subordinate

Here, superior exercise general control over subordinate.

Purpose

its purpose is to reduce the work load of authority

It's purpose is to encourage employees to participate.