Yes , When an authority or responsibility is entrusted to the subordinate by a superior is known as Delegation in this the power or authority is shared by next two person and the processes continues for top to supervisory level. Decentralization refers to the final result which is attained when the authority is delegated to the lowest level, in an organised and consistent manner. Delegation is the technique of management.

Delegate is to assign task to others. Decentralise is to change operations from one common headquarters to multiple headquarters.