ABSTRACT

Today, in modern business, all organizations and farms, are required to maximize organizational performance in order to achieve appropriate market success. In order to raise organizational performance to the maximum level, continuous monitoring of business activities and their results is necessary. They are monitored by internal control, ie internal audit. Within their sales channels, farms often set up their holdings without a predefined sales plan with well-defined costs. A constant obstacle to the marketing of agricultural products, in addition to the low price, is the high cost of realization. For this reason, the state tries to support the development of farms and promote the sale of agricultural products through various incentive measures. In order to evaluate how much these measures really contribute to its development, it is necessary to conduct a research on this topic and, based on the results of the research, to devise a model of the performance audit of incentive measures for sales channels of agricultural products which are produced on agricultural households of the Republic of Serbia.The abstract should contain a maximum of 150 words. The abstracts should avoid any abbreviations and mathematical formulas.

The aim of this paper is to analyse and define the nature of indicators regarding socially responsible behaviour of sales staff in supermarkets in the region of the Western Balkans. Data in the research is collected electronically through a questionnaire, on a sample of 977 consumers in the largest supermarkets on the Western Balkans market. Chi-square test, P value test and contingency (C) coefficient were used to test the hypotheses and interpret results. The findings showed that differences between the indicators of social responsibility are not statistically significant, depending on the retailers where products are sold. Indicators show a statistically significant dependence of the countries, observed at the level of the region of Western Balkan countries that are members of the EU and transition countries outside the EU. Analysis of indicators of socially responsible behaviour of sales staff is significant in practice: a) it can assist the management of trading companies in defining and creating a socially responsible workplace and a seller who will meet consumers' needs and desires in a socially responsible manner; b) it provides the management of supermarkets from transition countries the insight into indicators that should be developed and strengthened in order to be competitive in the retail sector of the developed EU countries. Guidelines for future research are provided in the paper.

Abstract