Agroeconomia Croatica, Vol. 6 No. 1, 2016.
Pregledni rad
The importance of applying the comparative method in evaluation of agricultural equipment
Slobodan Popović
; JKP “Gradsko Zelenilo” Novi Sad, Sutjeska 2, 21000 Novi Sad, Srbija
Dragan Đuranović
; Univerzitet u Novom Sadu, 21000 Novi Sad, Serbia
Jelena Tošković
; Mlekara Šabac, Krsmanovača BB, 15000 Šabac, Srbija
Željko Grublješić
; Pension Fund, Office of Prijedor, Vožda Karađorđa 2, 79101 Prijedor, BiH
Sažetak
True evaluation of agricultural equipment which manages the company’s management is a common standard of real reporting: owner, founder of the company, the local government (in case of a state owned company), as well as other circumstances (such as merger or sale of the company). The aim of this paper is to reach relevant conclusions about midsize businesses that exist in the agricultural industry in the Republic of Serbia. The research done shows that same principles can be applied in a number of primarily medium-sized agricultural enterprises on the territory of Serbia, as well as beyond, in the area of the former Yugoslavia. It is essential to facilitate the implementation of proper evaluation of equipment for the companies which continue to harmonize and implement their businesses according to the International Accounting Standards and International Financial Reporting Standards in the EU, and in the countries aspiring to enter the community.
Ključne riječi
agricultural equipment; evaluation; SWOT
Hrčak ID:
171587
URI
Datum izdavanja:
18.11.2016.
Posjeta: 1.102 *