In division of work the work is divided into different units. Same way in delegation the manager divides some of his work and authority with his subordinates. No manager can perform all the functions himself. To get the work done efficiently and in specialized manner, the manager divides the work among his subordinates according to their qualification and capability. Thus, it can be said that delegation is based on elementary principle of division of work. In division of work the work is divided into different units and in delegation work is divided between superior and subordinate.