More demanding management requires management to foster the application of different mechanisms. One of the upcoming ways of improving management is the use of the fair value of property and equipment in the business books of the company. The authors of this study emphasize the importance of fair valuation of agricultural equipment, processing surveyed 382 legal entities of the Republic of Serbia, in the case of widespread tractor IMT 533 agricultural holdings in 207 and 175 joint-stock companies. To show the real application of fair value, the research period lasted from 2015 to 2018. We came to the basic conclusion that there is a statistically significant relationship between organizations, enterprises and the age of the tractor to the application of the fair value of the tractor in the business books of the company. There is also a conclusion that fair financial reporting brings about benefits to agricultural entities of other legal forms.

Plant production monitoring should be conducted taking into consideration agrarian, economic and other factors. The authors of the paper point out the importance of the intensity of light on plant growing in predominantly urban growing conditions. The authors conducted an experimental research on Narcissus L. The focus was on 8 physical parameters of cultivated plants that are compared to average actual prices on the market of the Republic of Serbia. The contribution of authors is in pointing out an individual physical plant parameter with a decisive impact on its price. Narcissus L. growing under lower natural light intensity indicates that the biggest impact on plant price is that of the flower diameter (β = .555, п≤.001). Plant growing under higher light intensity has an impact on its price predominantly on the basis of the flower diameter (β=2.947, p≤.001) and stalk diameter (β = 2.947, п≤.001).

Disclosuring criminal activities in the field of finance are being performing by the revision, which involves a specialized approach and methodology. The aim of the review is to prove or disprove the presentation of fraud. In order to detect or prevent some frauds auditors and internal auditors as good experts of all criminal activities, should recognize the warning signs which represent economic indicators of criminal activities, as well as identify them and try to apply effective procedures and tests for their detection. Some of the categories of criminal schemes are: criminal schemes related to the financial issues criminal corruption schemes criminal schemes related to the appropriation of funds. The warning signs of criminal actions refer to find new methods and ways of detecting them. Developing an audit program that can detect criminal activity is its greatest contribution. To reduce the risk of criminal activity to minimum it is extremely important to establish a system of strong internal controls and also implement preventive measures necessary to create an environment that is not conducive to an unauthorized acts. In this way, the management system is supported and corporate governance in the company is stronger by defining the responsibilities of government bodies. To prevent an criminal actions several approaches are used: directive approach, a preventive approach, inquiring, observation, research and approach that deals with insurance aspects. In order to prevent the implementation of criminal activities, it is necessary to establish a corporate management control and supervision of the responsibilities of the Board, the management in the company, the audit committee and the auditors as well. It is necessary that the financial reporting is fair and visible and responsibilities of all management participants should be clearly restricted so the risk of possible illegal activity could be minimized.

The agricultural sector should be organized in such a way that agricultural products that create highways in the form of production and sale of food should be supplied through direct food supply distribution chains. In addition, the food distribution system should target food produced and sold locally, which has gained increasing importance over the last three decades. Thus, agrarian observation enables fierce market competition, high distribution and logistics costs, as well as small individual size of shipments, etc. Using agricultural business modeling and design approaches requires new aspects of innovative logistics and modern information and communication technologies. All this makes it possible to evaluate and evaluate different ways of distributing food. This paper draws attention to the importance of the direct model as a channel of distribution and access in the organization of agriculture as an activity. After that, it is possible to make precise analyzes that can be used to refine the model of business processes with the formation of various ways of food distribution.

Businesses of an enterprise can be improved in various ways. One of the important influences on the business of agricultural enterprises is maintaining the level of salaries of employees at a competitive level. This was adopted by the authors and a survey was conducted which covered medium-sized agricultural enterprises and individual farms with respect to the level of earnings in the period 2017-2019 in the Republic of Serbia. The results indicate that there is a statistically significant relationship between the level of salaries of employees in both forms of organization of agricultural production and the profit of the enterprise. In addition, there is a significant correlation between the level of employees' salaries and positive profits for 2017 alone (p <.05), while there is no significant relationship for the remaining two years. Finally, the final conclusion porous from this study suggests that there was an increase in employee pay in 2019 with a simultaneous fall in income.

Significant challenges that the market economy brings with them, and they are integral to many of the risks and challenges in doing business demands from market players an adequate and timely response. The existing, triple and poorly-adapting organizations do not provide a sufficient level of flexibility and market adaptability, which imposes the need for creating new organizational structures of pilgrims to this more than a dynamic market environment. In such circumstances, a new organizational form is emerging - an organization that teaches its essence in a holistic approach and ensuring its market sustainability. The foundation of the learning organization is the aspiration to achieve the cohesion of all elements based on knowledge. Certainly, one of the essential forms of the manifestation of knowledge is intellectual capital, which is a key factor for the development of modern marketers and companies. The paper will analyze the basic characteristics of the learning organization, identifying the numerous benefits that their establishment brings with them, and pointing to the basic obstacles in building a learning organization, will analyze the basic characteristics of intellectual capital, the problem of its valuation and its transformation into valued capital enterprises, as well as the interaction of intellectual capital and the organizational structure of the company in building a new organizational product - a learning organization.