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 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.

Lending is one of the important ways of buying agricultural machinery - It is of particular importance for the business of medium-sized agricultural companies that need to take into account the complex perception of numerous influencing factors, above all the influence on the formation of the level of interest rates as the driver of all purchases, especially equipment. It was found that there is a significant difference if the documentation that was made for the purposes of obtaining a loan was previously controlled by IT support systems in comparison to documentation where there was no control through IT. Apart from that, the biggest influence of individual factors on crediting is given by the following factors: management of loans, i.e. credit flow, participation in loans and interest rates within the overall overview of purchases of agricultural machinery in the regular business of medium-sized agricultural enterprises. All of this was reinforced by the fact that it was discovered that it is possible to predict the interest rate through other analyzed factors, especially loan repayment and lending of agricultural machinery, i.e. equipment, because they have a significant impact on the analyzed interest rate factor (p<0.0005).