Segment financial reporting and decentralization in the agricultural corporation | Segmentno finansijsko izvestavanje i decentralizacija u poljoprivrednom preduzecu
2008
Gajic, Lj., Ekonomski fakultet, Subotica (Serbia) | Medved, I., Ekonomski fakultet, Subotica (Serbia)
Business environment is getting more global and complex, means that the managerial structure of the company must use new production and information technologies and accept organizational models which will enable seasing the set goals. Differentiating of organizational parts of the company asks for dislocation of authorities and responsibilities through organizational parts, planning and control of the performances of organizational divisions and company as a whole, as well as the correct creation of motivation policy in terms of stimulating divisions to accomplish their goals through accomplishing goals of the whole company. For this purpose, function and importance of reporting on outcomes of organizational parts - segmented in agricultural corporation, has to be emphasised.
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