On a small scale it makes sense, if you don’t have enough work to fill one employee worth of time it makes sense to distribute that work to everyone and loose e

On a small scale it makes sense, if you don’t have enough work to fill one employee worth of time it makes sense to distribute that work to everyone and loose efficiency. If the company is bigger than a certain size there is enough work and a specialist would do it faster and cheaper but internal accounting loves to appear more productive by cutting headcount and hiding costs through distribution.