Značaj praćenja ostvarenja prihoda i troškova u upravljanju i poslovanju poljoprivrednih preduzeća u odnosu na uvedene oblike interno-kontrolnih mehanizama

Abstract

Monitoring the formation of total income and total costs is of great importance for the practical operation of a large number of agricultural enterprises. The actual improvement of business decision-making in agricultural enterprises can be connected with the introduced forms of internal control mechanisms in the processes of regular business in agricultural enterprises. This was the basis of the research in this study. For the purposes of this study, the authors performed two two-way ANOVA analyses, one for the purpose of obtaining real data on the movement of income, and the other for determining the results of the operations of agricultural enterprises in relation to the occurrence of total operating costs in the business period of one business year. In both cases, we obtained results indicating that the formation of income and expenses indicates the existence of significance at the level of p<0.05, for large and small agricultural enterprises and established forms of internal control mechanisms. In addition, the authors found that the highest total revenues, regardless of whether they are large or medium-sized enterprises, are achieved when internal control is implemented as a form of internal control mechanism, and the lowest revenues are achieved by large and medium-sized enterprises when internal audit is implemented as a form of internal control. Regarding costs, the results indicate that there is a statistically significant influence of one of the three forms of implemented control mechanisms on the occurrence of costs, while there is no influence of the size of the agricultural enterprise on the realization of costs in business.