Vol.2, No 3, 2005 pp. 237 - 245
UDC 657.05+658.310.13

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ORGANIZING AS THE PHASE OF MANAGEMENT PROCESS
AND MANAGEMENT ACCOUNTING
Ljilja Antić, Vesna Sekulić
Faculty of Economics Niš, University of Niš, 18000 Niš, Serbia and Montenegro

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Accounting, particularly management accounting, provides an important basis for organizing as the phase of management process in enterprise. Its tasks are to structure internal accounting reporting in accordance with organizational structure of enterprise, indicate possibilities for improving the organizational structure, and determine the basis and measures for estimating efficiency of delegated authorities accomplishment, which provides an information assumption for success of the process of organizing, and, consequently, the management process of enterprise.

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ORGANIZOVANJE KAO FAZA UPRAVLJAČKOG PROCESA
I UPRAVLJAČKO RAČUNOVODSTVO Značajnu informacionu podršku organizovanju, kao fazi procesa upravljanja preduzećem, pruža računovodstvo, posebno upravljačko računovodstvo. Ono ima zadatak da strukturira interno računovodstveno izveštavanje u skladu sa organizacionom strukturom preduzeća, ukaže na mogućnost poboljšanja organizacione strukture i odredi osnove i merila za ocenu efikasnosti ostvarenja delegiranih nadležnosti, čime obezbedjuje informacionu pretpostavku uspeha procesa organizovanja, a time i procesa upravljanja preduzećem.