In this way, the authors emphasize the importance of implementing the audit in agriculture, since they can benefit from the acceptance of audit conclusions.

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.

A B S T R A C TThe 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.

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).

Corporate management demands new ways to improve business. In the paper the author's focus was on the application of PVC packaging from the agroecological 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.