In the study, the evaluation by the top management and the supervisory board of medium-sized agricultural enterprises in the Republic of Serbia is presented, as a basis for making correct business decisions in business in the following period of time. The goal of the work was to reveal the existence of differences in the evaluation of the analyzed factors: satisfaction with the company's operations, the level of information about the operations of all parts of the agricultural company, cooperation with other legal entities from the environment of the agricultural company, online sales as a modern form of business and tax policy that affects business. The obtained results indicate that there are significant differences in the evaluation of all factors, as well as their overall score, as well as that the supervisory board, as the highest management body in the company, has more confidence in the decisions made by the top management. In the end, it should be pointed out that the coefficient of determination (R2) of 0.527 is obtained by applying the regression analysis, that is, the prediction model obtained is 52.7% of the total variance. Therefore, such a model is significant (p<0.0005, F=27.487), i.e. the total operating costs of medium-sized agricultural enterprises can be predicted based on the analyzed factors, which is a key contribution of the author of this study. In addition, reporting according to the requirements of external users implies in special cases the preparation of business reports in English and their delivery within the prescribed period.

Real financial reporting is the basis for making valid management decisions of management bodies in a large number of heterogeneous legal entities. Financial reporting is based on a realistic representation of the property, which was the focus of the author of the study. The presentation of the property of primary care health institutions was the next focus of the author in the study. The authors applied the method of surveying 268 cases of asset analysis of facilities in the field of primary health care, in order to reveal, after statistical processing and presentation of the results of the t-test, the existence of differences in the values (p<0.0005*) of primary health care facilities for: construction facilities, vehicle fleet and equipment, based on the existence of the application of the limit value of 0.05. The conclusions of the work showed the justification of the study as well as the importance of real property valuation, because valid management decisions can be made on the basis of it within the framework of primary health care in Serbia.

The purpose of the study was to analyze two forms of invoicing in the operations of public companies that were established by local self-government units in the Republic of Serbia. At the same time, to point out the importance of introducing electronic invoicing in regular business. The author's focus was on the comparison of classic and electronic invoicing with the aim of improving the future financial reporting of companies according to the administrative bodies of local self-government units. The analysis of this process was carried out through a threefold observation of the evaluation, namely: employees, top management of the company and management of the administrative bodies of local self-government units. Our contribution is reflected in the fact that we discovered that there are large differences in the level of significance of the t test, i.e. they are less than the threshold level of significance for all analyzed factors (p<0.0005*) in all 6 analyzed factors and in their total observation, between classical and electronic invoicing. Also, higher values were obtained when evaluating electronic invoicing compared to classical financial reporting of public companies, which indicates the importance of introducing the mentioned form of financial reporting.

The study presents the importance of joint financial investment between two forms of organizing the economy, more precisely between the real economy and healthcare with the aim of improving both business and the provision of health services to the population. The aim of the work was to reveal the existence of a difference in the total income generated on the basis of a joint financial investment in such a business. The work was done because there was a need for practical research that would clearly show the existence of differences regarding the formation of profits of two different organizations of economic activities. The basic results reached by the authors in this paper indicate that it is possible to predict the formation of total profit based on total income and total costs in the business of real economy companies on the one hand, and on the other hand that predicting future profit is even more reliable in the business of health institutions that are opted for joint financial investments with companies from the real economy.

The aim of this paper was to assess the level of trust among top managers of commercial banks, management bodies of local self-government units, and top executives of public companies regarding the implementation of financial management and control through the use of information technology. The findings revealed significant differences between entities that have implemented financial management and control into their regular operations and those that have not. Moreover, a range of heterogeneous factors influencing overall business performance should be considered in future evaluations. Key factors include the strength of beliefs regarding the economy at work, business efficiency, effective business, contribution to the development of a public company, and the overall performance. These factors are analyzed in relation to the presence or absence of financial management and control implementation. This study suggests that it is possible to forecast future business based on all three levels of management, with a particular focus on the public sector, which is very important for business in the Republic of Serbia.

There is a general expectation that all those in charge of carrying out internal control functions in companies are fully responsible for conducting these operations in accordance with the law and relevant standards. This study emphasizes the importance of practical implementation of internal audit in companies with respect to the legal sector, which will contribute to the attitudes, interpretations of the law, to use the total funds available to companies in an economical, efficient and effective manner. In addition, one of the goals of top management in any case is that the system they lead provides better services that are integrated, customer-oriented and result-oriented, which requires that the entire system be focused on measuring performance. The authors point out that such an integrated system will result in a more efficient and effective implementation of the basic guidelines set by top management, as well as more efficient management of the total available funds of the system.