THE IMPLEMENTATION OF HETEROGENEOUS RISK TO THE COMPANY'S OPERATIONS AND TRANSITION COUNTRIES RESPECTING THE BEHAVIOR OF AGRICULTURAL ENTERPRISES IN THE REPUBLIC OF SERBIA

Abstract

The primary function of the establishment of control mechanisms in the transition countries is that their attention is directed to the current activities of certain parts of the company which is especially important in manufacturing companies such as those in agriculture. Control mechanisms justify their existence constantly and permanently. The observation should be made from most general (activity influences the country where the predominant activity is performed), concrete (tested embedded accounting controls, financial presentations and other contemporary data management, effectiveness and functioning of the non-financial controls and assessment of the relevant risks). When introducing control mechanisms should take into account the desired level of security programmed. Therefore, it is necessary to program risk factors and impact on the company, especially in the productive activities such as agriculture.

Keywords

• control mechanisms
• enterprise
• risk
• safety.