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.

Crisis is an event or series of events that poses a significant threat to an individual, group, organization or society as a whole. It often involves a sense of urgency, requiring immediate attention and response to prevent or minimize negative consequences. There are many different approaches to crisis management described in literature but the ones considered the most relevant and most commonly applied in practice are Kurt Lewin's Change Model, Everett M. Rogers: Diffusion of Innovations, John Kotter's Theory of Change, The Social Identity Theory, ADKAR Model and Complex Adaptive Systems Theory. The key steps to take when an organization finds itself in a high risk, unstable situation include rapid crisis identification, forming a crisis team, communication, adaptability and agility, and last but not least - learning from experience. Case studies from practice, that have contributed to the advancement of crisis management theories, will be showcased in the paper

This study examines the importance of maintaining accurate business records in foreign companies operating in the Republic of Serbia, with a focus on employees' proficiency in English as it pertains to accounting. The goal of the work was to highlight the significance of obtaining an English language proficiency certificate for employees involved in bookkeeping for foreign companies in Serbia. The results demonstrate significant differences in the reliability of business reports prepared by professionals with a valid English language certificate compared to those without one. The practical implications of this study emphasize the necessity of certified employees in foreign companies, particularly in accounting, auditing, and the preparation of annual reports.