When they're older, they're more concerned with playtime. When they're teen-agers, it's more of a matter of rebelling than procrastinating. Until about age 5 or 6, children lack any sense of time. It's up to parents to help direct them. The good news about this age group is that these kids are easily distractable.
Children start gaining a sense of time when they begin school.
That's also when the power struggles really start to kick in. At about 6 years of age, time starts to have meaning. It's also at this time that they want to exert their independence. They may spend a half hour throwing a temper tantrum just to try to get out of a one minute job. Beyond the typical nature of children to dawdle, there are a score of other reasons children procrastinate, with control topping the list.