(Decentralization advantages and disadvantages) Indicate which of the following is a potential advantage (A), disadvantage (D), or neither (N) of decentralization.

a. Promotion of goal congruence

b. Support of training in decision making

c. Development of leadership qualities

d. Complication of communication process

e. Cost of developing the planning and reporting system

f. Placement of decision maker closer to time and place of problem g. Speed of decisions h. Use of management by exception principle by top management i. Provision of greater job satisfaction j. Delegation of ultimate responsibility