Modern Management of Medium-sized Agricultural Enterprises and Reporting in English on Recent Change
2025
Bakmaz, Ognjen | Vukčević, Vanja | Laković, Duško | Arnautović, Ivan | Nastić, Sanda | Krstajić, Goran | Popović, Slobodan
In the study, the evaluation by the top management and the supervisory board of medium-sized agricultural enterprises in the Republic of Serbia is presented, as a basis for making correct business decisions in business in the following period of time. The goal of the work was to reveal the existence of differences in the evaluation of the analyzed factors: satisfaction with the company's operations, the level of information about the operations of all parts of the agricultural company, cooperation with other legal entities from the environment of the agricultural company, online sales as a modern form of business and tax policy that affects business. The obtained results indicate that there are significant differences in the evaluation of all factors, as well as their overall score, as well as that the supervisory board, as the highest management body in the company, has more confidence in the decisions made by the top management. In the end, it should be pointed out that the coefficient of determination (R2) of 0.527 is obtained by applying the regression analysis, that is, the prediction model obtained is 52.7% of the total variance. Therefore, such a model is significant (p<0.0005, F=27.487), i.e. the total operating costs of medium-sized agricultural enterprises can be predicted based on the analyzed factors, which is a key contribution of the author of this study. In addition, reporting according to the requirements of external users implies in special cases the preparation of business reports in English and their delivery within the prescribed period.
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