This document discusses organizing as the second step of management after planning. It defines organizing as arranging and allocating work, authority, and resources so that organizational goals can be achieved. The nature of organizing includes having common objectives, dividing labor through departments headed by managers, delegating authority through a chain of command, grouping people as the workforce, establishing communication channels, and implementing rules and regulations to govern the working environment. The objectives of organizing are to facilitate the organization and increase management efficiency, enable growth and diversification, and stimulate creativity and initiative among employees.