The Importance of Establishing Financial Valuation of Fixed Assets in Public Companies whose Founders Are Local Self-Government Units in the Republic of Serbia

Radović, Milan; Vitormir, Jelena; Popović, Slobodan; Stojanović, Aleksandar

doi:10.5755/j01.ee.34.3.29288

Cited by 8 publications

(1 citation statement)

References 48 publications

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“…In any case, business decision-making should be aligned with internal control factors in business [5][6][7][8][9]. This harmonization was supported by the application of new software solutions, as well as the application of IAS [10][11].…”

Section: Introductionmentioning

confidence: 99%

Efficiency of agricultural mechanism management with additional engagement in agricultural farms in the Republic of Serbia

Duljević

2024

Poljoprivredna tehnika

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Increasing the effectiveness of agricultural machinery management can be done in several ways. In this paper, author highlight the importance of using agricultural mechanization through additional engagement, and that in the largest and most numerous forms of agricultural production organization in the Republic of Serbia, more precisely within agricultural holdings. In the work, five types of agricultural mechanization were observed, in such a way that they were additionally engaged within the scope of the expansion of the basic activity of agricultural farms, within the framework of the development of rural tourism. The main conclusion reached by the authors of the study is that there is a strong influence of the effectiveness of the use of agricultural machinery, which is additionally used to perform work on agricultural farms. This was confirmed after the analysis carried out on the basis of the obtained samples of N=132, where a comparison was made of two forms of use of agricultural mechanization, i.e. standard use in 52 farms with a new form of use, in 80 agricultural farms, i.e. in agricultural farms that used the same agricultural mechanization for business needs, so-called rural tourism. The views were strengthened based on the obtained results of the comparison of the mentioned two forms of use of agricultural mechanization (p<.05) and indicate the importance of additional use of agricultural mechanization in the overall operation of agricultural farms.

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Section: Introductionmentioning

confidence: 99%

Efficiency of agricultural mechanism management with additional engagement in agricultural farms in the Republic of Serbia

Duljević

2024

Poljoprivredna tehnika

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The Influence of Factors on the Costs of Different Types of Loans in Business of Agricultural Farms and Medium-Sized Agricultural Enterprises

Lutovac,

Djokić,

Borojević

2024

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The application of the use of different types of loans in the real organization of agricultural production in Republic of Serbia was the focus of the authors of the study. The goal of the research was to determine the existence of legality based on the analysis of 7 factors affecting the loans of agricultural farms and medium-sized agricultural enterprises, namely: limit, repayment delay, efficiency, average exchange rate, possibility of repayment, increase in production, currency, as well as the overall score of all analyzed factors as well as the total score. Using the t test (Table 1), the authors found that there are significant differences in the evaluation of all 7 analyzed factors (p<0.0005*). In addition, the authors determined that there are significant differences in the evaluation of the use of three types of loans (p<0.0005*) by agricultural farms and medium-sized agricultural enterprises in the Republic of Serbia.

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Conditions of Obtaining Loans From the Perspective of Management of Agricultural Farms and Mediumsized Agricultural Enterprises, the Example of the Republic of Serbia

Lutovac,

Veličković,

Zimonjić

2024

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A number of factors can affect getting a loan. The aim of the study was to determine the possible influence of the following factors: interest rate, loan repayment term, user participation, VAT lending possibilities, agricultural equipment as a pledge, simplicity of the lending procedure, minimum loan amount, adjustment of repayment and total score in the period 2022- 2024 on getting a loan. The application of the t-test revealed that there is a strong influence of all the mentioned factors on obtaining loans in agricultural holdings, that is, in the operations of medium-sized agricultural enterprises. The next conclusions would be that the mentioned factors affect the prediction of the interest rate in the business of agricultural farms (F=185.24, p<0.0005) but also in the business of medium-sized agricultural companies (F=106.51, p<0.0005) in the Republic of Serbia.

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The Importance of Establishing Financial Valuation of Fixed Assets in Public Companies whose Founders Are Local Self-Government Units in the Republic of Serbia

Cited by 8 publications

References 48 publications

Efficiency of agricultural mechanism management with additional engagement in agricultural farms in the Republic of Serbia

Efficiency of agricultural mechanism management with additional engagement in agricultural farms in the Republic of Serbia

The Influence of Factors on the Costs of Different Types of Loans in Business of Agricultural Farms and Medium-Sized Agricultural Enterprises

Conditions of Obtaining Loans From the Perspective of Management of Agricultural Farms and Mediumsized Agricultural Enterprises, the Example of the Republic of Serbia

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