(A) Correct: Delegation arises naturally from the division of work and is a process where a superior assigns tasks to a subordinate. Decentralization is a broader policy decision involving systematic distribution of authority across various levels.
(B) Correct: Delegation is a direct superior-subordinate relationship, whereas decentralization disperses authority to multiple levels or units.
(C) Incorrect: Delegation offers less freedom as the superior retains ultimate control, whereas decentralization grants greater autonomy to subordinates.
(D) Incorrect: Delegation primarily reduces the workload of the superior, while decentralization aims at empowering subordinates and enhancing organizational flexibility.