Vol.2, No 2, 2004 pp. 93 - 100
UDC 657.05 + 658.310.13

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INFORMATION SUPPORT TO MOTIVATION
AS A PHASE OF MANAGEMENT PROCESS
Ljilja Antić
Faculty of Economics, University of Niš, 18000 Niš, Serbia and Montenegro

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Accounting provides a powerful and important basis for the enterprise's motivation system. The accounting information system should help managers motivate employees to perform their tasks and obligations efficiently. A special role in realizing the motivation system belongs to management accounting, which with its budgets and performance statements has a great impact upon the motivation of employees in an enterprise.

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INFORMACIONA PODRŠKA MOTIVISANJU
KAO FAZI UPRAVLJAČKOG PROCESA Značajnu i jaku informacionu podršku motivacionom sistemu preduzeća pruža računovodstvo. Računovodstveni informacioni system treba da pruži pomoć menadžmentu preduzeća u motivisanju zaposlenih da izvršavaju svoje obaveze na efikasan način. Posebna uloga u realizaciji motivacionog sistema pripada upravljačkom računovodstvu, koje svojim budžetima i izveštajima o performansama bitno utiče na motivaciju zaposlenih u preduzeću.