Association of Chartered Certified Accountants (ACCA) Certification Practice Test

Which aspect of work did Taylor emphasize in his management philosophy?

1. Improving interpersonal relationships

2. Minimizing labor input to maximize output

3. Creating a democratic workplace

4. Fostering creativity in job design

The correct answer is: Minimizing labor input to maximize output

Taylor's management philosophy, known as Scientific Management, particularly emphasized the importance of minimizing labor input to maximize output. This approach is rooted in the belief that work processes could be optimized through scientific analysis and systematic study. By breaking down tasks into their simplest components, Taylor aimed to identify the most efficient ways of performing each job. The focus on output means employing time and motion studies to analyze how work is done and implementing standards for tasks to ensure that workers can be trained to perform them efficiently. This method not only aimed at increasing productivity but also at reducing unnecessary labor costs, thereby boosting overall economic performance for firms. The other choices, while important aspects of organizational behavior, do not align with Taylor's core principles. The emphasis on interpersonal relationships, democratic workplaces, and creativity in job design is more reflective of later management theories that focus on employee engagement and motivation rather than the strict efficiency and productivity model that Taylor championed.