Principles of Delegation: The following are the important principles of delegation of authority:1. Delegation by results expected - Before delegating authority to his subordinates, the superior must be clear about the tasks that he wants them to perform so as to realise the expected results.2. Absoluteness of Responsibility A superior can delegate only authority and not responsibility. For the performance of work by his subordinates the superior is responsible to his own superior.For example, the Sales Manager of a concern is responsible, for the performance of the salesmen working under him, to the General Manager.3. Parity between Authority and Responsibility There should always be parity between authority and responsibility, i.e. one must be equal to the other. If authority given to a subordinate is more than his responsibility, there may be a tendency to misuse the authority . On the other hand, if responsibility is more than the authority, the subordinate will not be able to perform the task. It is, therefore, necessary that both should be equal.4. Unity of Command- This principle says that a subordinate should be assigned duty or responsibility by one superior only. He is also accountable to that superior alone. For example a salesman has to carry out the orders of the sales manager under whom he works. If two managers command a subordinate, he would not know whose orders he should carry out.5. Well defined limits of authority The subordinate should know the limits of his authority. While delegating authority to his subordinate, the superior must tell him what he could and could not do. For example, a salesman, who has to travel to different places, may have the authority to stay and have food in a hotel at the cost of his employer. But he would be informed of the maximum amount allowed per day.