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.

The importance of making a rational business decision by top management in agricultural enterprises should be viewed as an ongoing process. The process of rational business decision-making is of special importance for the business of companies that carry out most of their business in activities that do not have a high degree of capital turnover, i.e. in activities that depend on the great influence of natural factors on production such as agriculture. The authors point out that the process of making a rational business decision begins with making a valid management decision by top management. The implementation of a valid business decision in all parts of the company is of great importance to be implemented immediately because any delay in its implementation costs the company. The IT sector of the company can help speed up the implementation of the business decision of the top management, because it has the technical conditions to immediately include innovative business decisions in the business system in all sectors in the agricultural company. As a special support for the implementation of business decision-making is the previous adoption of a valid organizational scheme in the company.

It has been argued for a long time in academic papers which corporate governance factors have a significant impact on gains of a great number of businessmen. However, such studies rarely examine the impact taxation issues on agriculture. This paper differs from other published papers because its focus is tax on agricultural land in an economy in transition. The primary aim of the authors was to find rules in taxpayers' conduct after being served tax decisions issued by local tax authorities with the assessed tax. The following aim was to find out how tax authorities respond to receiving complaints on the assessed tax lodged by the affected tax payers. The conclusions are as follows: first, there is a difference in tax amounts assessed by local tax authorities relating to property rights of taxpayers resulting from their ownership of agricultural land: second, there is a significant difference in tax amounts assessed following the complaints lodged by taxpayers in all four categories of tax rates set by tax authorities for the four respective zones.

Valid making important business decisions is of particular importance in agricultural companies. Top management in agricultural companies should be in an innovative mood for the application of new technical solutions that will facilitate the business of the company and through which it will achieve better business results. In this paper, the Authors emphasize the importance of using new approaches regarding the practical application of software solutions in agricultural companies. Business management decisions of top management can be based on the application of new software solutions. The application of new software solutions in agricultural companies is related to the processes of previously established internal control processes in the regular operations of the mentioned companies. In this paper, the Authors emphasized the importance of developing software solutions whose application leads to a better overall business in an agricultural enterprise in a safe way.

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).

The organization of agricultural production in countries such as the Republic of Serbia should be as close as possible to optimality. This can be achieved in different ways. One of the ways to improve the success and efficiency of business should be seen in the search for the most favorable form of obtaining loans from commercial banks. The paper highlights the importance of analyzing three types of loans, namely: a loan for refinancing intended for agriculture, an investment loan intended for agriculture and a loan for working capital intended for agriculture from the perspective of the efficiency of agricultural operations. A Pearson correlation analysis was performed for the observation period 2021-2022. The main conclusion is that there is a connection between the efficiency of agricultural operations with all three forms of taking loans by agricultural farms on a sample of N =149, that is, the obtained results confirmed this (p<.05). In addition, the study points to the existence of another conclusion, i.e. that the costs related to the taken loans in the observed period have an increase, but they do not have such an impact as the analyzed three forms of loans taken by agricultural holdings, because their impact is in the interval of 0.067 for 2021 to 0.070 in 2022.