在ACCA考試中，時間管理一直都是AB科目里比較重點的高頻考點之一，很多同學在學習時都會抓不住當中的重點。對此，會計網今天通過一道典型的例題為大家詳細講解。

　　題目

　　Mindy does not feel she has enough hours in the day to deal with her workload. She typically identifies up to five important tasks at any one time, and is able to decide what has to be done and how to do it. She is good at her work and maintains absolute control of the quality of output of her department. Mindy is assisted by three very capable employees who respect her but often feel she is rather too involved in their work and does not seek their input often enough, even when they have time to help.

　　Which of the following actions would be of benefit to Mindy in improving her time management?

　　A. She should pass accountability for the quality of output to her assistants

　　B. She should ask her manager to reduce her workload

　　C. She should define the tasks which she has to perform more clearly

　　D. She should delegate more authority to her assistants

　　答案解析

　　答案：D

　　解析：這道題考查的是第18章時間管理的內容，它主要講述了一個管理者在工作過程中遇到的各種問題，然后讓我們找出是因為哪種問題導致的她工作效率低下，并找出合適的措施。

　　本題題干的內容大致分為三部分：第一部分說她同時可以確認出五件重要的事情要做，并決定如何完成;第二部分說他對企業產成品的質量進行控制;第三部分說他有三位能力很強的助手，但是他沒有讓他的助手幫他分擔工作。

　　題目問以下哪項有益于Mindy改善她的時間管理?

　　A選項的意思是“她應該將產出品質量的最終責任交給她的助手”，責任是不能被轉移給下屬的。

　　B選項的意思是“她應該讓她的領導減少她的工作量”，但對于Mindy來說，減少工作量并不是從根本上提高時間管理的效率。

　　C選項的意思是“她應該更明確自己必須履行的任務”，“She typically identifies up to five important tasks at any one time”，從題目中的這句話可以看出，Mindy已經很明確自己應該履行的義務，她的問題在于沒有進行合理的授權。

　　D選項的意思是“她應該授予她的助手更多的權力”，這個選項是正確的，Mindy最大的問題就是沒有給她的助手們適當的授權，沒有讓她的助手為她分擔工作。

　　來源：ACCA學習幫