Organizing is defined as identifying and grouping work, delegating responsibility and authority, and establishing relationships to enable people to work effectively together to accomplish objectives. The key steps in organizing are dividing work, grouping activities and departments, assigning duties, establishing authority relationships, and coordinating activities. Organizing is important because it promotes specialization, role clarity, avoids duplication of work, and coordinates activities while clarifying authority, adapting to change, and promoting human relations and support.