Search

Business management can be improved in different ways. One of the key options for managing agricultural enterprises is monitoring the level of wages, because they directly affect the results of the company, or the results of the top management work. The authors conducted the research by analyzing medium-sized agricultural enterprises and individual farms regarding the level of wages in the period 2017-2019 in the Republic of Serbia. We have come to the basic conclusion that there is a statistically significant relationship between the level of wages in both forms of organization of agricultural production and the realization of profit, that is, the performance of the business on the market. In addition, there is a significant correlation between the level of wages and the achieved profit in the positive direction only for 2017 (at the level p

More demanding management requires management to foster the application of different mechanisms. One of the upcoming ways of improving management is the use of the fair value of property and equipment in the business books of the company. The authors of this study emphasize the importance of fair valuation of agricultural equipment, processing surveyed 382 legal entities of the Republic of Serbia, in the case of widespread tractor IMT 533 agricultural holdings in 207 and 175 joint-stock companies. To show the real application of fair value, the research period lasted from 2015 to 2018. We came to the basic conclusion that there is a statistically significant relationship between organizations, enterprises and the age of the tractor to the application of the fair value of the tractor in the business books of the company. There is also a conclusion that fair financial reporting brings about benefits to agricultural entities of other legal forms.

Plant production monitoring should be conducted taking into consideration agrarian, economic and other factors. The authors of the paper point out the importance of the intensity of light on plant growing in predominantly urban growing conditions. The authors conducted an experimental research on Narcissus L. The focus was on 8 physical parameters of cultivated plants that are compared to average actual prices on the market of the Republic of Serbia. The contribution of authors is in pointing out an individual physical plant parameter with a decisive impact on its price. Narcissus L. growing under lower natural light intensity indicates that the biggest impact on plant price is that of the flower diameter (β = .555, п≤.001). Plant growing under higher light intensity has an impact on its price predominantly on the basis of the flower diameter (β=2.947, p≤.001) and stalk diameter (β = 2.947, п≤.001).

The survival of a company on the market is possible if there is a good company managing, led by agile and professional management. Company development is a general objective and it can be achieved if the management of the company managed to establish their own style of organization and management. In addition to the aforesaid, the management should have a developed system of internal control within the regular and continuous business operations. Our contribution is reflected in the presentation of mode of managing nursery-garden plant production, using internal control for the benefts of management. We found that the application of detected risks in said production could be presented and illustrated in a range of risks, all of it with the aim of making management decisions that will reduce the overall risk of an agricultural companys business operations.