APPLICATION OF CONTROLLING AND IT SYSTEMS IN BUSINESS OF MEDIUM-SIZED AGRICULTURAL AND OTHER ENTERPRISES ACCORDING TO ASSESSMENT OF TOP MANAGEMENT

Slobodan Popović; Milica Lakić; Ivan  Arnautović; Dejan  Sredojević

doi:10.59267/ekoPolj2603685P

Authors

Slobodan Popović Faculty of Economics and Engineering Management, Cvećarska 2, 21000 Novi Sad, Serbia https://orcid.org/0000-0002-6321-8141
Milica Lakić PIM Banja Luka University, Despota Stefana Lazarevića bb, 78000 Banja Luka, Republic of Srpska, Bosnia and Herzegovina https://orcid.org/0000-0002-2879-7838
Ivan Arnautović Faculty of Organizational Studies EDUKA Belgrade, Majke Jevrosime 15, 11000 Belgrade, Serbia https://orcid.org/0000-0002-1287-4317
Dejan Sredojević High School of Modern Business, Terazije, 27, 11000 Belgrade, Serbia https://orcid.org/0000-0002-3122-9778

DOI:

https://doi.org/10.59267/ekoPolj2603685P

Keywords:

Controlling, it systems, making business decisions, top management, middle company

Abstract

The aim of the paper was to present the functioning ofcontrolling in the operations of agricultural enterprises.Methodologically, the authors presented in an objective andsystematic manner the importance of applying controllingin making valid management decisions by top managementin the operations of medium-sized agricultural and othermedium-sized enterprises. The clarity of the applicationwas made by comparing the two types of analyzedenterprises. The contribution of the authors of the studyis reflected in the presentation of a strong connectionbetween the management decisions of top managers inboth types of medium-sized enterprises in relation to theanalyzed factors: legality of operations, accuracy, dataprotection, efficiency of application and their overall result.The author’s recommendation is that controlling in theoperations of the analyzed enterprises be continuously usedin order to increase the efficiency and legality of operations.

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