Association of Chartered Certified Accountants (ACCA) Certification Practice Test 2025 - Free ACCA Practice Questions and Study Guide

The essence of scientific management lies in the systematic study of work processes to improve efficiency and productivity. This management approach, pioneered by Frederick Winslow Taylor in the early 20th century, emphasizes the importance of analyzing tasks to determine the most effective methods for achieving the desired outcomes. By developing a "science of work," managers can identify the best practices for completing tasks, establish standardized procedures, and implement training programs to optimize employee performance.

This focus on studying work allows managers to break down complex tasks into simpler components, analyze time and motion, and ultimately create a more efficient work environment. The aim is to create a systematic, data-driven approach to management that enhances productivity by finding the best way to perform each job, thereby increasing overall organizational effectiveness.

The other options, while they may represent aspects of modern management philosophies, do not capture the core principle of scientific management, which is the optimization of work through careful analysis and rational methodology.