The correct answer is: B. flow of command from subordinate to superior.

Unity of command is a management principle that states that each employee should report to only one manager. This principle is important because it helps to ensure that employees are clear about who their boss is and who they should go to with questions or problems. It also helps to avoid confusion and conflict in the workplace.

Option A, parity of authority and responsibility, is not correct because it does not address the issue of who should be in charge. Option C, flow of command from superior to subordinate, is not correct because it does not address the issue of how employees should be organized. Option D, parity in controlling, is not correct because it does not address the issue of who should be responsible for making decisions.

Here is a more detailed explanation of each option:

  • Option A, parity of authority and responsibility, is not correct because it does not address the issue of who should be in charge. In order for unity of command to be effective, there must be a clear hierarchy of authority. Employees should know who their boss is and who they should go to with questions or problems.
  • Option C, flow of command from superior to subordinate, is not correct because it does not address the issue of how employees should be organized. In order for unity of command to be effective, employees should be organized in a way that makes it clear who is responsible for what.
  • Option D, parity in controlling, is not correct because it does not address the issue of who should be responsible for making decisions. In order for unity of command to be effective, there must be a clear chain of command. Employees should know who is responsible for making decisions and who they should go to with questions or problems.