Organizing involves systematically arranging and grouping work activities. It becomes necessary when more than one person works together to achieve common goals. Organizing divides work into specific jobs and departments, assigns tasks and responsibilities, and establishes relationships between individuals, groups and departments. The purpose is to arrange work in a coordinated manner to efficiently accomplish organizational objectives. Key aspects of organizing include defining authority relationships, specializing functions, and coordinating efforts based on principles such as purpose, authority, responsibility and supervision.