Assigning specific responsibilities to specific individuals
Control and accountability are most effective when only one person is responsible for a task
EXAMPLE:
- Cashier is the only one responsible for entering the sales into the POS system.
There will be tasks that you alone are responsible for.
You need to ensure these are completed from start-to-finish.
Creates accountability, as only one person is responsible for a task
If something goes wrong, management knows who to ask and who is responsible
Qs: What is another example here from the case?
John – only person responsible for the daily deposits
Mary – only person responsible for agreeing all three inputs and putting entries into the Sales Journal