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Financial segment reporting in the function of building a motivation and rewarding system


  • Ljubica Gajic

    (Faculty of Economics, University of Novi Sad, Republic of Serbia)

  • Ivana Medved

    () (Faculty of Economics, University of Novi Sad, Republic of Serbia.)


One of the main factors of a company's business performance is complete mobility and orientation of the employees towards realizing common interests and goals of the company as a whole. Activities aimed at that goal are also related to building a motivation system in the company. One of the means of motivation policy is the system of incentive rewards, where the information input is the calculation of costs and business results of a company, relying on complete tracking of business processes, according to functions, fields and centers of responsibility for achieved success or failure. Profit, as the final financial product of the company's activities, is basically the main activating force for all the employees. Their motivation helps successful achievement of a company's business policy and strategic development, through a functional system of measuring and evaluating results and adequate rewards.

Suggested Citation

  • Ljubica Gajic & Ivana Medved, 2010. "Financial segment reporting in the function of building a motivation and rewarding system," Business and Economic Horizons (BEH), Prague Development Center, vol. 2(2), pages 67-74, July.
  • Handle: RePEc:pdc:jrnbeh:v:2:y:2010:i:2:p:67-74

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    More about this item


    Organization; segment; cost accounting; information; motivation; rewards.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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