The APPLICATION OF THE PERT METHOD IN THE AUDIT OF BUSINESS OF AGRICULTURAL ENTERPRISES

Ivan Milojević; Dalibor Krstić; Aleksandar  Jovičić

doi:10.5937/ekoPolj2204125M

Authors

Ivan Milojević Ministry of Defense, The Human Resources Sector, Belgrade, Serbia
Dalibor Krstić School of economics and management studies, 34000 Kragujevac, Serbia
Aleksandar Jovičić Faculty of Business Studies, Megatrend University, Novi Beograd, Serbia

DOI:

https://doi.org/10.5937/ekoPolj2204125M

Keywords:

Agricultural Enterprises, Audit, Business, Network Planning, PERT method

Abstract

The audit of agribusiness operations is present in companies with significant agricultural potential, which can be accepted as justified in our conditions. The agricultural sector is one of the development sectors in the Republic of Serbia, which necessarily represents a significant economic resource, and therefore the object of business audit. The factors of modern audit-based processes are conditioned by the complexity and subject specificities of the object being audited, which is expressed in the conditions of the agricultural sector. This paper will present the application of a quantitative planning method that is widely used in complex processes, and which can also be applied in the auditing processes of agricultural enterprises.

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References

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