The Eisenhower matrix is effective because it is simple and easy and gives structure to prioritizing tasks - ask if a task is important and if it is urgent. People tend to put things off or do things they like doing. The Eisenhower matrix is very matter of fact, if it isn't important or urgent, don't do it. If it is urgent but not important, delegate it to someone else for whom it is important, in this way you only focus on what is important and what is urgent. The main benefit is simpler, reduced and focussed To-Do list where urgent things are done straight away and important but not urgent things are scheduled to do later.