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.


Download data is not yet available.


1. Abbott, L., Daugherty, B., Parker, S., & Peters, G. (2016). Internal audit quality and financial reporting quality: the joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40. doi:
2. Andrei, J. V., & Darvasi, D. (2012). Perspectives and challenges in financing the new Common Agricultural Policy, a new paradigm. Journal of Food, Agriculture & Environment, 10(1 part 2), 904-907.
3. Andrić, M., Krsmanović, B., & Jakšić, D. (2012). Revison – theory and practice; University of Novi Sad, Faculty of economics, Subotica [in Serbian: Andrić, M., Krsmanović, B. & Jakšić, D. (2012). Revizija, teorija i praksa, Univerzitet u Novom Sadu, Ekonomski fakultet Subotica].
4. Banerji, A., & Meenakshi, J.V. (2004). Millers, commission agents and collusion in grain auction markets: evidence from basmati auctions in north India,Working Paper No. 129, Centre for Development Economics, Delhi School of Economics, New Delhi, (available at:, accessed January 29, 2020).
5. Beke-Trivunac, J. (2019). Knowledge and competences attained by certification Certifed Internal Auditor (CIA). Oditor – Časopis za menadžment, fnansije i pravo, 5(1), 53-69. doi:
6. Coderre, D. (2009). Internal Audit, - Efficiency through Automation, Serbian Alliance of Accountants and Revisors, Belgrade [in Serbian: Coderre, D. (2009). Интерна ревизија, Аутоматизацијом до ефикансости, Savez računovođa i revizora Srbije, Beograd].
7. Kim,W.G., & Cha,Y. (2002). Antecedents and consequences of relationship quality in hotel industry. International Journal of Hospitality Management, 21(4), 321- 338. doi:
8. Kim,W.G., Lee,Y.K., & Yoo,Y.J. (2006). Predictors of relationship quality and relationship outcomes in luxury restaurants. Journal of Hospitality and Tourism Research, 30(2), 143-169. doi:
9. Kovačević, M., Trandaflović, J., & Kalač, D. (2019). Audit aspect of execution of the budget. Oditor – Časopis za menadžment, finansije i pravo, 5(1), 93-105. doi:
10. Law on Agriculture and Rural Development, “Offcial Gazette of RS”, No. 41/2009, 10/2013 - other law and 101/2016).
11. Milojević, I., Ignjatijević, S., & Ćurčić, M. (2019). Integral Account And Agroeconomic Application Of An Introductory Integral. Economics of Agriculture, 66(2), 579-589. doi:
12. Milojević, I., & Mihajlović, M. (2019). Implementation of the method of assessing investment projects in the public sector. Oditor – Časopis za menadžment, finansije i pravo, 5(1), 19-31. doi:
13. Miyata, S., Minot, N. & Hu, D. (2009). Impact of contract farming on income: linking small farmers, packers, and supermarkets in China, World Development, 37 (11), 1781-1790.
14. Model N Headquarters, (2018). 8 Best Practices for Accelerating Revenue through Channels, Whitepaper, San Mateo, California, USA, Retrieved from (March 13, 2020).
15. Prawitt, D., Smith, J., & Wood, D. (2009). Internal audit quality and earnings management, The Accounting Review, 84(4), 1255-1280. doi:
16. Republic of Serbia IPARD Programme for 2014-2020, (2019). Ministry of Agriculture and Environmental Protection Republic of Serbia, third modification 2019, Retrieved from (February 21, 2020).
17. Singleton,T.W., Singleton, A.J, Bologna, J., & Lindquist, R. (2006). Fraud Auditing and Forensic, Serbian Alliance of Accountants and Revisors, Belgrade [in Serbian: Singleton,T.W., Singleton, A.J, Bologna, J. & Lindquist, R. (2006). Revizija kriminalne radnje i forenzičko računovodstvo, Savez računovođa i revizora Srbije, Beograd].
18. Sonobe, T., Hu, D., & Otsuka, K. (2002). Process of cluster formation in China: a case study of a garment town. Journal of Development Studies, 39 (1), 118-139. doi:
19. Stanišić, M. (2015), Internal control and audit, University of Singidunum, Belgrade, [in Serbian: Stanišić, M. (2015). Interna kontrola i revizija, Univerzitet Singidunum, Beograd].
20. Yen, C.H., Liu, L.L., Chen, C.Y., & Lee, T.Y. (2015). Customer relational benefits and relationship-marketing outcomes: comparing three transaction types of travel product. Asia Pacific Journal of Tourism Research, 20 (2), 171-190. doi:
21. Vučković, B., Veselinović, B., & Drobnjaković, M. (2017). Financing of Permanent Working Capital In Agriculture, Economics of Agriculture, 64(3), 1065-1081. doi:
22. Wurgler, Ј. (2000). Financial markets and the allocation of capital. Journal of Financial Economics, 58(1–2), 187-214. doi:
23. Živković, A., Pantić, N., & Rosić, M. (2019). Fiscal sustainability of the macroeconomic system of European Union members. Oditor – Časopis za menadžment, fnansije i pravo, 5(2), 32-41. doi:
How to Cite
ĐOĐIĆ-EREMIĆ, Jelica; RADNOVIĆ, Branislav; JAKŠIĆ, Krsto. PERFORMANCE AUDIT MODEL OF INCENTIVE MEASURES IN THE FUNCTION OF THE SALE CHANNELS IN AGRICULTURAL HOUSEHOLDS OF THE REPUBLIC OF SERBIA. Economics of Agriculture, [S.l.], v. 67, n. 3, p. 763-780, sep. 2020. ISSN 2334-8453. Available at: <>. Date accessed: 23 sep. 2021. doi:
Original scientific papers