Of the following, the least justifiable reason for the establishment of a central unit is that:

• A. the quantity of work done can be more easily measured
• B. supervisory costs can be decreased
• C. the work can be more equally distributed
• D. confidential assignments can be more closely guarded

Answer: (D)

Centralization aims to improve coordination and efficiency by bringing related tasks and control under one umbrella. When a central unit is established, measuring how much work is done becomes easier because processes are standardized and data is collected in a single system, making output tracking straightforward. Supervisory costs are often reduced as duplicative managerial layers are consolidated, leading to lower overhead. Work can be distributed more evenly because planning and assignment occur from one central point, allowing workloads to be allocated where they’re most needed.

However, using centralization as the way to guard confidential assignments is not as strong a justification. Centralizing tasks tends to increase the number of people who have access to the same information, which can raise the risk of leaks unless very strict access controls are in place. Protecting confidentiality is typically better served by specialized security measures, restricted access, and clear separation of duties, rather than by merely concentrating work in one central unit.