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The agricultural sector should be organized in such a way that agricultural products that create highways in the form of production and sale of food should be supplied through direct food supply distribution chains. In addition, the food distribution system should target food produced and sold locally, which has gained increasing importance over the last three decades. Thus, agrarian observation enables fierce market competition, high distribution and logistics costs, as well as small individual size of shipments, etc. Using agricultural business modeling and design approaches requires new aspects of innovative logistics and modern information and communication technologies. All this makes it possible to evaluate and evaluate different ways of distributing food. This paper draws attention to the importance of the direct model as a channel of distribution and access in the organization of agriculture as an activity. After that, it is possible to make precise analyzes that can be used to refine the model of business processes with the formation of various ways of food distribution.

Internal audit should contribute to and ensure the safety of top management in all enterprises, and in particular in agricultural enterprises that rely on primary agriculture and processing of agricultural products. Internal audit, introduced into the regular control flows, enables the proper functioning of the existing management processes, especially the risk management of the top management's business and key decisions. In addition, internal audit contributes to an increase in the control function and management of the company, that is, management processes that are close to the planned activities of top management, thus enabling the achievement of the basic goals of the company that is made by top management. Interna revizija treba da doprinese i obezbedi sigurnost u radu top menadžmenta u svim preduzećima, posebno u poljoprivrednim preduzećima koja se oslanjaju na primarnu poljoprivredu i preradu poljoprivrednih proizvoda. Interna revizija, uvedena u redovne tokove kontrole, omogućava pravilno funkcionisanje postojećih procesa upravljanja, posebno upravljanja rizikom poslovanja top menadžmenta u momentima donošenja ključnih poslovnih odluka. Pored toga, interna revizija doprinosi povećanju kontrolne funkcije u upravljanju preduzećem, odnosno upravljačkim procesima koji su bliski planiranim aktivnostima top menadžmenta, omogućavajući postizanje zadovoljavanja osnovnih ciljeva kompanije koji su postavljeni pred top management.

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.

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 benefits 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 company's business operations.

Integrated marketing communications are at the center of the research of a large number of marketing scientists as well as the interest of a large part of the representatives of the business practice. In this paper, the authors first perform the secondary research, following the consideration of this concept in the part of scientific papers that were published after the year of 2000. After that, the authors present the results of the primary research conducted in Serbia in 2018 with the topic of examining the perception of present and future managers on the importance of applying integrated marketing communications. The results of the secondary research show that it is a concept that is still developing and complementing. The results of the primary research show that present and future representatives of business practice value highly the importance of integrated marketing communications, the latter somewhat more.

An audit may be a factor and a decision support mechanism for the management is set up. This time the use of the revision should contribute to improving the overall management results of the agricultural enterprise. The main objective of applying the recommendations of internal and external audit is to reduce the risk to the enterprise at all levels of governance. The paper emphasizes the importance of establishing a process of control mechanisms, which will increase the safety and security of business operations. The overall audit can provide full support to the management structure in the efforts to increase the safety and efficiency of operations, which is important in the agricultural sector, since it has a slow turnover of capital. The authors point out that there is no generally accepted model of implementation of management's behavior regarding the practical application of audit jobs that can be introduced in order to increase the efficiency of the company's operations. In this way, the authors emphasize the importance of implementing the audit in agriculture, since they can benefit from the acceptance of audit conclusions. Revizija može da bude faktor i postavljen mehanizam podrške donošenja odluka menadžmentu. Time novine upotrebe revizije treba da doprinesu poboljšanju ukupnog rezultata upravljanja poljoprivrednim preduzećem. Osnovni cilj primene preporuka interne i eksterne revizije je smanjenje rizika po preduzeće na svim nivoima upravljanja. Rad ističe značaj uspostavljanja procesa kontrolnih mehanizmama, kojim će povećati sigurnost i bezbednost poslovanja preduzeća. Ukupna revizija može da pruže punu podršku upravljačkoj strukturi u nastojanjima povećanja sigurnosti i efikasnosti poslovanja, što je bitno u poljoprivrednoj delatnosti jer ista raspolaže sa sporim obrtom kapitala. Autori ističu da ne postoji opšte prihvaćeni model primene ponašanja menadžmenta po pitanju praktične primene revizijskih poslova koji se mogu uvesti u cilju povećanja efikasnosti poslovanja preduzeća. Time autori na konkretan način ističu značaj implementacije revizije u poljoprivredi jer ista može ostvariti benefite od uvažavanja revizijskih zaključaka.

Corporate management demands new ways to improve business. In the paper the author's focus was on the application of PVC packaging from the agro ecological aspect. Comparison of the number of weed weeds in compost that was stored outdoors in relation to the number of weed weeds in compost kept in plastic containers was performed. The experiment was carried out on 10x10 cm plain surfaces of both composts in real nursery production in a large nursery in Novi Sad. Changes were found that indicate differences in the number of weed weeds on all parcels covered with compost that was differently conserved. The obtained average results of the weed plants at the end of the first week on the parcels amounted to the first compost 1.6 and higher compared to 0.9 in the second mode of storage at the end of the second week at 2.8 at 1.4 and at the end of the third week 5.5 compared to 1.1 for composts stored in PVC packaging. PVC packaging can be reused in more than 10 new cycles in nursery production and overall results point to the overall positive trend of such compost storage. Korporativno upravljanje zahteva nove načine unapređenja poslovanja. U radu fokus autora bio je usmeren na primenu PVC ambalaže sa agro-ekološkog aspekta. Izvršena je komparacija broja izniklih korovskih biljaka kod komposta koji je skladišten na otvorenom u odnosu na broj korovskih biljaka kod komposta koji je čuvan u plastičnim kontejnerima. Eksperiment je urađen na površinama 10x10 cm redno postavljenom površinom sa oba komposta u rasadničkoj proizvodnji u velikom rasadniku u Novom Sadu. Utvrđene su promene koje ukazuju na razlike broja korovskih biljaka na svim parcelama koje su prekrivene kompostom koji je različito bio čuvan. Dobijeni prosečni rezultati broja korovskih biljaka na kraju prve nedelje na parcelama iznose kod prvog načina čuvanja komposta 1.6 i veći su u poređenju sa 0.9 kod drugog načina čuvanja, na kraju druge nedelje iznose 2.8 u poređenju sa 1.4, a na kraju treće nedelje iznose 5.5 u odnosu na 1.1 kod komposta čuvanog u PVC ambalaži. PVC ambalaža može se ponovo koristiti u više od 10 novih ciklusa u rasadničkoj proizvodnji, a generalno rezultati ukazuju na pozitivan trend takvog načina skladištenja komposta.

Small and Medium-sized Enterprises and Entrepreneurs (SMEE), as a Sector, can take on a major role in agricultural development of the Republic of Serbia. However, in order to develop these enterprises, it is necessary to provide financial resources for their establishment and development, as well as appropriate business advisory support. This paper analyzes the issues regarding agribusiness companies financing, and interprets the use of advisory services. The aim of this analysis is to prove that small and medium-sized enterprises, entrepreneurs and farmers in particular, have limited access to financing and advisory services compared to larger companies. A survey that included 119 companies was conducted during this project. The obtained responses were stratified according to company size into three groups: entrepreneurs and farmers, small and medium-sized enterprises and large enterprises. The results showed that there were statistically significant differences between entrepreneurs and farmers, small, medium and large enterprises in most of the monitored parameters.

Da bi se neka kriminalna radnja u oblasti finansija otkrila ili sprecila, revizori kriminalnih radnji i interni revizori kao dobri poznavaoci kriminalnih sema, trebalo bi da prepoznaju znake upozorenja koji predstavljaju ekonomske indikatore nedozvoljenih radnji u oblasti finansija, identifikuju ih i primene efektivne postupke i testove za njihovo otkrivanje. Da bi se smanjio rizik od nedozvoljenih radnji u ovoj oblasti, na minimalni nivo, od neprocenjivog znacaja je uspostaviti sistem jakih internih kontrola, a i sprovesti preventivne mere neophodne za stvaranje okruženja koje ne pogoduje nezakonitim radnjama u oblasti finansija. Na taj nacin se pruža podrska menadžmentu, a korporativno upravljanje u kompaniji, definisanjem odgovornosti upravljackih tela jaca

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).

Managing the use of securing the conditions for starting a procurement is one of the first corrections to successful management in terms of impacting the reduction of all inputs that enter the enterprise. It was also the first starting point of the author. The second starting point was to draw attention to the importance of monitoring the realization of procurement, contractual relations, etc. so that the company will have the opportunity to optimally affect the results. We established after testing on a representative medium-sized company that the total provision of conditions for starting the procurement procedure for the necessary assets of the company is 89, over 13 set criteria at a given risk interval 1-10, or an average of 6.85 while in monitoring the overall security of contract realization and records on The 6 Criteria for Monitoring the Risk showed a total value of 26 and an average of 4.33. This just says that the first phase is marked as far as risk is concerned, and that in the coming period management should pay great attention to it in order to reduce the potential overall risk to the business of the company it is leading. Upravljanje uz korišćenje obezbeđenja uslova za početak nabavki je jedan od prvih korektiva uspešnom menadžmentu u smislu uticanja na smanjivanje svih inputa koji ulaze u preduzeće. To je bila i prvo polazište autora. Drugo polazište je bilo skretanje pažnje na značaj praćenja realizacije nabavke, ugovornih odnosa i dr. kako bi preduzeće imalo mogućnosti za optimalno efektuiranje rezultata. Utvrdili smo nakon testiranja na reprezentativnom preduzeću srednje veličine da ukupno obezbeđeni uslova za početak postupka nabavke potrebnih dobara preduzeća iznose 89, preko 13 postavljenih kriterijuma na datom intervalu rizika 1-10, odnosno prosečno 6,85 dok kod praćenja ukupne obezbeđenosti realizacije ugovora i evidencije na 6 kriterijuma praćenja rizik je pokazivao ukupnu vrednost od 26 odnosno prosečno 4,33. To upravo govori da je prva faza izrazita što se tiče rizika i da u narednom periodu menadžment treba da joj pokloni veliku pažnju kako bi smanjio mogući ukupni rizik po poslovanje preduzeća koga vodi.

Scrum is the result of evolution in product development originating from the Japanese management system and process improvement (kaizen) and the Toyota production system from middle of the 20th century. However, Scrum is not the end result but a constant evolution. The purpose of this paper is an attempt to add new knowledge to this evolution. There are numerous alternatives to Scrum process and rules, commonly called hybrids. It is important to be aware that one approach or process cannot be a solution for every software development project. The key is to find a balance between the processes and the people, policies and the principles, as well as focus on long-term or short-term goals, etc. This problem is one of the biggest challenges widely discussed in present-day scientific and industrial communities.