https://www.taxtmi.com/article/detailed?id=17639 Founder bottlenecks occur when routine operational decisions remain dependent on promoter approval, creating delayed cash flows, lost sales, staff attrition, reduced valuation and key-person risk. A delegation-of-authority matrix should allocate decision rights through defined monetary and functional limits, reserving irreversible and material matters for the promoter while delegating routine, reversible decisions. Written rules, exception reporting and maker-checker controls can replace routine approvals, preserve oversight and strengthen internal financial controls. en-us Tue, 27 Oct 2026 13:48:58 +0530 Tue, 27 Oct 2026 13:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17639 Founder bottlenecks occur when routine operational decisions remain dependent on promoter approval, creating delayed cash flows, lost sales, staff attrition, reduced valuation and key-person risk. A delegation-of-authority matrix should allocate decision rights through defined monetary and functional limits, reserving irreversible and material matters for the promoter while delegating routine, reversible decisions. Written rules, exception reporting and maker-checker controls can replace routine approvals, preserve oversight and strengthen internal financial controls. Articles Accounting - Auditing Tue, 27 Oct 2026 13:48:58 +0530 https://www.taxtmi.com/article/detailed?id=17639