TY  - JOUR
AU  - Radović, Milan
AU  - Vitomir, Jelena
AU  - Laban, Bogdan
AU  - Jovin, Slobodanka
AU  - Nastić, Sanda
AU  - Popović, Vera
AU  - Popović, Slobodan
PY  - 2019
UR  - http://fiver.ifvcns.rs/handle/123456789/1858
AB  - 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.
PB  - Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
T2  - Ekonomika poljoprivrede
T1  - Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor
EP  - 50
IS  - 1
SP  - 35
VL  - 66
DO  - 10.5937/ekoPolj1901035R
ER  - 

@article{
author = "Radović, Milan and Vitomir, Jelena and Laban, Bogdan and Jovin, Slobodanka and Nastić, Sanda and Popović, Vera and Popović, Slobodan",
year = "2019",
abstract = "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.",
publisher = "Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt",
journal = "Ekonomika poljoprivrede",
title = "Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor",
pages = "50-35",
number = "1",
volume = "66",
doi = "10.5937/ekoPolj1901035R"
}

Radović, M., Vitomir, J., Laban, B., Jovin, S., Nastić, S., Popović, V.,& Popović, S.. (2019). Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor. in Ekonomika poljoprivrede
Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt., 66(1), 35-50.
https://doi.org/10.5937/ekoPolj1901035R

Radović M, Vitomir J, Laban B, Jovin S, Nastić S, Popović V, Popović S. Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor. in Ekonomika poljoprivrede. 2019;66(1):35-50.
doi:10.5937/ekoPolj1901035R .

Radović, Milan, Vitomir, Jelena, Laban, Bogdan, Jovin, Slobodanka, Nastić, Sanda, Popović, Vera, Popović, Slobodan, "Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor" in Ekonomika poljoprivrede, 66, no. 1 (2019):35-50,
https://doi.org/10.5937/ekoPolj1901035R . .

TY  - JOUR
AU  - Popović, Slobodan
AU  - Đuranović, Dragan
AU  - Laban, Bogdan
AU  - Ivić, Mladen
AU  - Jovin, Slobodanka
AU  - Nastić, Sanda
AU  - Grublješić, Željko
AU  - Popović, Vera
PY  - 2018
UR  - http://fiver.ifvcns.rs/handle/123456789/1755
AB  - 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).
PB  - Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt
T2  - Ekonomika poljoprivrede
T1  - Impact of different light intensity on the production of the plant Narcissus L. and its financial effects
EP  - 1370
IS  - 4
SP  - 1359
VL  - 65
DO  - 10.5937/ekoPolj1804359P
ER  - 

@article{
author = "Popović, Slobodan and Đuranović, Dragan and Laban, Bogdan and Ivić, Mladen and Jovin, Slobodanka and Nastić, Sanda and Grublješić, Željko and Popović, Vera",
year = "2018",
abstract = "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).",
publisher = "Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt",
journal = "Ekonomika poljoprivrede",
title = "Impact of different light intensity on the production of the plant Narcissus L. and its financial effects",
pages = "1370-1359",
number = "4",
volume = "65",
doi = "10.5937/ekoPolj1804359P"
}

Popović, S., Đuranović, D., Laban, B., Ivić, M., Jovin, S., Nastić, S., Grublješić, Ž.,& Popović, V.. (2018). Impact of different light intensity on the production of the plant Narcissus L. and its financial effects. in Ekonomika poljoprivrede
Naučno društvo agrarnih ekonomista Balkana, Beograd, Institut za ekonomiku poljoprivrede, Beograd i Akademija ekonomskih nauka, Bukurešt., 65(4), 1359-1370.
https://doi.org/10.5937/ekoPolj1804359P

Popović S, Đuranović D, Laban B, Ivić M, Jovin S, Nastić S, Grublješić Ž, Popović V. Impact of different light intensity on the production of the plant Narcissus L. and its financial effects. in Ekonomika poljoprivrede. 2018;65(4):1359-1370.
doi:10.5937/ekoPolj1804359P .

Popović, Slobodan, Đuranović, Dragan, Laban, Bogdan, Ivić, Mladen, Jovin, Slobodanka, Nastić, Sanda, Grublješić, Željko, Popović, Vera, "Impact of different light intensity on the production of the plant Narcissus L. and its financial effects" in Ekonomika poljoprivrede, 65, no. 4 (2018):1359-1370,
https://doi.org/10.5937/ekoPolj1804359P . .

TY  - JOUR
AU  - Popović, Slobodan
AU  - Laban, Bogdan
AU  - Vukasović, Dragan
AU  - Ivić, Mladen
AU  - Nastić, Sanda
AU  - Popović, Vera
PY  - 2018
UR  - http://fiver.ifvcns.rs/handle/123456789/1798
AB  - 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.
AB  - 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.
PB  - Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd
T2  - Poljoprivredna tehnika
T1  - Internal and external audit as a factor in improving the management of the agricultural enterprise
T1  - Interna i eksterna revizija kao faktor poboljšanja funkcije upravljanja poljoprivrednog preduzeća
EP  - 12
IS  - 4
SP  - 8
VL  - 43
DO  - 10.5937/PoljTeh1804008P
ER  - 

@article{
author = "Popović, Slobodan and Laban, Bogdan and Vukasović, Dragan and Ivić, Mladen and Nastić, Sanda and Popović, Vera",
year = "2018",
abstract = "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.",
publisher = "Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd",
journal = "Poljoprivredna tehnika",
title = "Internal and external audit as a factor in improving the management of the agricultural enterprise, Interna i eksterna revizija kao faktor poboljšanja funkcije upravljanja poljoprivrednog preduzeća",
pages = "12-8",
number = "4",
volume = "43",
doi = "10.5937/PoljTeh1804008P"
}

Popović, S., Laban, B., Vukasović, D., Ivić, M., Nastić, S.,& Popović, V.. (2018). Internal and external audit as a factor in improving the management of the agricultural enterprise. in Poljoprivredna tehnika
Univerzitet u Beogradu - Poljoprivredni fakultet - Institut za poljoprivrednu tehniku, Beograd., 43(4), 8-12.
https://doi.org/10.5937/PoljTeh1804008P

Popović S, Laban B, Vukasović D, Ivić M, Nastić S, Popović V. Internal and external audit as a factor in improving the management of the agricultural enterprise. in Poljoprivredna tehnika. 2018;43(4):8-12.
doi:10.5937/PoljTeh1804008P .

Popović, Slobodan, Laban, Bogdan, Vukasović, Dragan, Ivić, Mladen, Nastić, Sanda, Popović, Vera, "Internal and external audit as a factor in improving the management of the agricultural enterprise" in Poljoprivredna tehnika, 43, no. 4 (2018):8-12,
https://doi.org/10.5937/PoljTeh1804008P . .