Countries in transition should encourage internal processes to improve management in all business segments. One of the ways to improve this is the introduction of internal control mechanisms. This way of dealing with internal factors requires a new organization, resources necessary to cover the basic and extraordinary costs of introducing internal control mechanisms, as well as additional training of employees in those entities. This paper deals with the application of three forms of internal control mechanisms, i.e. internal audit, internal control and the combination of these two forms with financial management and control. The intention was to discover the synergistic effects in large and medium-sized agricultural enterprises arising from the use of internal control factors. The obtained results are far more positive than expected, especially those related to the generation of income in terms of the size of the company and the established internal control mechanism.

Geophytes are plants of high biological diversity that depends to a great extent on the growing process. Based on what is stated, any new method of production of Narcissus L. has a decisive effect on its production. The aim of the study is to determine if it is possible to achieve better economic-agricultural results with a new method/form of plant growing (Narcissus L., Amaryllidaceae). Under the conditions of the Pannonian environment the production of two methods/forms of growing is compared. By measuring physical plant parameters (p=.00) the results show that the production is better using the standard method of growing. The realized value on the market is higher for the plants grown using the standard method of production (p<.05). The contribution of the author of the study is to indicate a new way of growing, which leads to a higher total value of production.

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.