Approval of Financial Analysis in the Management of Agricultural Company

Abstract

An agricultural company is a living organism that tends to evolve. In order to achieve this, it is necessary to implement adequate planning, establish controls and analytical procedures that are used in all aspects of the business. For decades, agricultural companies have been dominated by accounting analysis, which included, above all, adequate monitoring of the process through analysis in the financial statements, and in particular the analysis of data relevant to the operation of any enterprise. The application of modern accounting analysis should provide the management of the company with a wide range of opportunities regarding the continuous growth and development of the company in accordance with the set goals. However, this is not enough. Modern financial management does not rule out an accounting approach, but it does introduce a complete observation of the financial situation in the company, fair valuation of the assets of the company, realistic financial reporting, through the implementation of a realistic financial report obtained by the top management by the sector managers and departments in the company.

Poljoprivredna kompanija je živi organizam koja teži da se razvija. Da bi se to ostvarilo potrebno je implementirati adekvatno planiranje, uspostaviti kontrole i analitičke postupake koji se koriste u svim aspektima poslovanja. U poljoprivrednim kompanijama decenijama unazad je dominirala računovodstvena analiza, koja je uključivala pre svega adekvatno nadgledanje procesa putem analize u finansijskim izveštajima a naročito analizu podataka koji su bitni za rad bilo kog preduzeća. Primena savremenih računovodstvenih analiza treba da pruži rukovodstvu preduzeća širok spektar mogućnosti u pogledu neprekidnog rasta i razvoja kompanije u skladu sa unapred postavljenim ciljevima. Međutim to nije dovoljno, Savremeno finansijsko upravljanje ne isključuje računovodstveni pristup, ali uvodi celokupno posmatranje finansijske situacije u preduzeću, fer vrednovanje imovine preduzeća, realno finansijsko izvještavanje, putem primene realnog finansijskog izveštaja kojeg dobija sam top menadžment od strane rukovodioca sektora i odeljenja u preduzeću.