Audit aspect of execution of the budget

Kovačević, Marija; Trandafilović, Jelena; Kalač, Daut

doi:10.5937/oditor1901091k

Cited by 6 publications

(2 citation statements)

References 4 publications

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“…Of course, processing one or two surveys is not enough. In order to have accurate and complete information, it is necessary to do continuous research (Kovačević et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

Performance audit model of incentive measures in sale channels in agricultural households of the Republic of Serbia

Eremić-Đođić

Radnović

Jakšić³

2020

Ekonomika poljoprivrede

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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.

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“…Of course, processing one or two surveys is not enough. In order to have accurate and complete information, it is necessary to do continuous research (Kovačević et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

Performance audit model of incentive measures in sale channels in agricultural households of the Republic of Serbia

Eremić-Đođić

Radnović

Jakšić³

2020

Ekonomika poljoprivrede

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“…In order for the economic development it is necessary to harmonize public expenditures in accordance with the objectives of macroeconomic policy. In addition to public expenditures, harmonization and public revenues are necessary (Kovačević et al, 2019). In the periods of crisis, the role of budgetary policy is especially emphasized (Vukša et al, 2015;.…”

Section: Introductionmentioning

confidence: 99%

Dependence of property incomes and social contributions as indicators of agro-budgetary policy management

Pantić

Milunović

Tankosić

et al. 2019

Ekonomika poljoprivrede

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Agro-budget policy is the basic lever of modern fiscal theory. For this reason, it is scientifically challenging for all market economies, but also for countries in transition. Agro-budget deficits and amounts of public debts faced by many countries requires orientation on this policy. Harmonization of economic policies, inter alia, tax rates, is a necessity but difficulties in its realization are numerous. Numerous authors emphasize its necessity, but also the need to investigate the correlation of categories of government revenues. This article is based on determining the dependence between property incomes and social contributions and the obtained results will confirm or reject hypotheses. In addition, obtained results will show the degree of development of budget policy and thus agrobudget policy and leave space for future authors to find appropriate measures and instruments in future researches for achieving basic macroeconomic goals.

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Economic analysis of public revenues and expenditures in the countries of the European Union

Ivanova¹,

Mihajlović²,

Miljković³

2021

Ekonomski izazovi

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Modern states are faced with significant budget deficits and public debts. The long-standing negative trend of these categories can create significant negative consequences. All countries strives to rationalize expenditures and increase revenues without distraction the functioning of the economy. The subject of this paper is to create models of forecasting public revenues and public expenditures based on the same in previous years. The analysis includes all EU Member States and the values of public revenues and expenditures over the past ten years. The SPSS software package was used for data analysis and the conclusions were drawn from the obtained results. The importance of the analysis is reflected in the practical foundation of the pre-set theoretical views, which will have their foundation also in the results of the analysis, which will be statistically significant. The resulting model does not have its limitation of application and can be applied to the Republic of Serbia.

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Audit aspect of execution of the budget

Cited by 6 publications

References 4 publications

Performance audit model of incentive measures in sale channels in agricultural households of the Republic of Serbia

Performance audit model of incentive measures in sale channels in agricultural households of the Republic of Serbia

Dependence of property incomes and social contributions as indicators of agro-budgetary policy management

Economic analysis of public revenues and expenditures in the countries of the European Union

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