Cost accounting as a segment of an integrated accounting information system by generation of the relevant information provides significant support for both financial and managerial accounting. The above information represents the information base for decision making of internal and external users (management, investors, creditors and other stakeholders). In this paper a special attention is paid to contemporary systems of cost accounting, the application of which can be seen as an integral part of the effort undertaken in order to measure and control costs, since cost management is one of the indispensable elements to achieve, maintain and improve the competitiveness of enterprises. Having in mind the significant potential the Republic of Serbia has in the field of agricultural production, the aim of this paper is to highlight the challenges and specifics of cost management in the agribusiness complex enterprises. Hence, this paper discusses the modern systems of cost accounting as well as the cost management methods suited to the specific agricultural management activities, which could help to the local companies in efforts for share in the global agri-food products' market.

Organizational culture as a complex phenomenon has been subjected to numerous researches in the economic science and corporate practice, among which the analysis of the influence of organizational culture on financial performance has an important place, with the basic goal of understanding the link, but also potentially developing “the optimal culture" whose adoption would contribute to achieving optimal financial effects of economic entities. The subject of research of this paper is thus the connection between organizational culture and financial performance, while the goal is to understand the relationship as well as the nature of the influence. Therefore, organizational climate and subcultures were also considered as relevant aspects of organizational culture, but also as a basis for understanding the classifications, as well as its general influences on company business. Based on the review of the most important results of a significant number of researches on this topic, it was concluded that there currently isn’t a generally accepted view on the existence of a relationship between different types of organizational cultures and financial performances. Thus this paper was designed as a review of the topic and could be used as a theoretical basis for future research or for the development of alternative approaches in the analysis of causality between the observed phenomena.

In the structure of agricultural production in the Republic of Serbia, crop production is dominant, while the share of vegetables in crop production is small (about 3.5%). According to the research conducted by the Institute for the Application of Science in Agriculture during 2015-2019, one of the most profitable vegetable production is pepper production. The aim of this paper is to investigate the financial aspects of pepper (Capsicum annuum L) production as one of the most common vegetable crop in the Republic of Serbia, and to assess its economic viability. The following methods were used: survey, comparison, desk research, gross margin calculation and sensitivity analysis. Sensitivity analysis showed that in addition to the yield, the price also has a great influence on the amount of the gross margin. The price risk would be reduced if there were "contracted agricultural production", which would improve the profitability and sustainability of pepper production.

When compiling financial statements in accordance with IFRS, it is possible to apply several procedures and methods to capture the effects of certain events and transactions. The fact that the quality of accounting information is directly conditioned by the choice of accounting policies, the assessments made during the preparation of financial statements, as well as the professional judgment of the compiler of financial statements, there is an emphasized need to consider the scope of the target design of financial statements, since based on the information presented, the primary users of financial statements make decisions in the field of capital allocation. The aim of the work is to shed light on the area of conception and selection of accounting policies and thereby contribute to a better understanding of the presented financial information as a significant prerequisite for efficient decision-making by investors and the functioning of the capital market.