One of the main tasks of controlling is to identify the deviations of actually achieved results compared to the planned and to find out reasons for their occurrence. Lack of attention to this activity can have negative impact on the company's performance. The paper focuses on identification of selected research results that was conducted in Slovak agricultural enterprises. The main goal of the paper is to evaluate and analyse the approach of agricultural enterprises in Slovakia to the implementation of deviations analysis. The basic technique applied for data collection was a questionnaire survey, which was supplemented by a direct interview with managers of selected agricultural entities. The implementation of the questionnaire survey was preceded by a pre-research (pilot study) carried out in the Czech Republic. Obtained data were statistically examined applying the XLStat statistical program. Based on achieved research results we confirmed presumptions from the theoretical background elaborated in the paper, stating that the analysis of deviations is an integral part of controlling. Furthermore, we identify problematic areas for deviations analysis and also controlling implementation in agricultural enterprises in Slovakia.

The subject of the article is the theoretical and applied aspects of assessing the level of achieving sustainable development of the enterprise. The aim of the research is to use innovative means to develop the concept of assessing the level of achievement of sustainable development in the system: enterprise-industry-region-state. During the study, groups of external and internal stakeholders were identified from the position of 3 levels. There is a significant inconsistency of motives of stakeholders in the implementation of the concept of sustainable development at the enterprise le vel and a diverse vision of the essence and meaning of the term sustainable development of the enterprise. This necessitated the formulation of the concept of assessing sustainable development in the system: enterprise -industry -region -state in terms of external and internal sustainability of development. The obtained results describe a system of indicators of the level of sustainable development in terms of its "usefulness" for the regional and national economy and can be used to develop and implement measures to ensure sustainable development at the individual enterprise, region, industry and state.

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The art of controlling consists in predicting changes within the company, evaluating the identified changes and then proposing appropriate processes and approaches. One of the changes to which controlling must respond is the constantly increasing importance of environmental aspects at the company level, which is becoming a cross-sectional element of every functional area of the company. In recent years, the term "green controlling" has become increasingly common. It can be defined as a management supporting function that leads to that planning, management and control in the company include the so-called "Green content". The research study is focused on the evaluation of the approach of small and medium-sized agricultural enterprises in Slovakia to the ecological aspects of business, which is promoted by green controlling. In order to obtain objective information, an empirical research was realized -a questionnaire survey supplemented by interviews with representatives of selected agricultural entities. The results of the research study indicate that although the topic of environmental sustainability in business has become increasingly important in recent years, environmental aspects are not really integrated into corporate management. Many green controlling tools are unknown to representatives of selected companies. Farms prioritize achieving economic goals and environmental goals remain aside. The limiting factor of the research is the considerable ignorance of the agricultural holdings representatives about the ecological aspects entering into the management of the company, as well as their negative approach.

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