•For plans to be implemented, someone obviously must actually perform every task required to attain the organization's objectives. Management therefore must find an effective way to combine the key variables of tasks and people. Setting objectives and supporting them with policies, strategies, procedures, and rules makes a contribution to meeting this need. Motivating and controlling also play crucial roles in ensuring that people perform tasks effectively. However, organizing is the function most visibly and directly concerned with systematic coordination of the many tasks of the organization and consequently the formal relationships among the people who perform them.
•Organizing is the process of creating a structure for the organization that will enable its people to work together effectively toward its objectives.
•There are two major aspects to the organizing process.
•1. dividing the organization into subunits appropriate to its objectives and strategies.
•2. authority relationships. These relationships are the threads that link top management to the lowest levels of the work force and make possible the distribution and coordination of tasks.
•The means by which management establishes authority relationships is delegation. One cannot understand the organizing process without first understanding delegation and the related concepts of authority and responsibility.
•Delegation is the assignment of tasks and authority to a recipient who assumes responsibility for them.
•Delegation is the means by which management distributes among its people the countless tasks that must be performed for objectives to be attained. If an essential task is not delegated to another person, the manager must perform it personally. This, of course, is clearly impossible in many cases because the manager's time and ability are limited. More important, as early management writer Mary Parker Follett observed, the essence of management is "getting work done through others." Therefore, in a real sense, delegation is the act that makes one a manager.
•Responsibility is an obligation to perform tasks and to account for their satisfactory completion.
•By obligation we mean that an individual is expected to fulfill certain job requirements when he or she accepts a position with the organization. In effect the individual makes a contract with the organization to perform the tasks of the position in exchange for certain rewards. Being accountable means that the person is held answerable to the delegator for the results of the task to be performed.
•It is important to recognize that although delegation is wholly dependent on its acceptance, responsibility cannot be delegated. A manager cannot shed responsibility by passing it on to a subordinate. Although a person assuming responsibility for a task need not perform it personally, he or she remains accountable for its satisfactory performance.
•In large organizations top managers rarely speak to subordinates on lower levels who actually perform most of the organization's specific tasks. They are. nevertheless, responsible and accountable for them.