Privredna izgradnja 2003 Volume 46, Issue 3-4, Pages: 195-206
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Decentralized accounting reporting in the function of motivation

Gajić Ljubica

One of the main factors of company's business success is complete mobility and orientation of the collective towards realizing common interests and goals of a company as a whole. Activities pointed at that goal are also connected to building a motivation system in the company. One of the means of motivation policy is a system of stimulating rewards, where information base is calculation of costs and business results of a company, relied on complete tracking of business processes, according to functions and fields and centers of responsibility for realized success, or failure. Profit, as the final financial product of the company's activities, is basically the main activation power for all the employees. Their motivation helps successful realization of business policy and strategic development of a company through a functional system of measuring and evaluating results and adequate awards.

Keywords: calculation of costs, information, motivation, rewards

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