Establishment of controlling mechanisms in organization and management processes by top management in agricultural enterprises in the Republic of Serbia

The establishment of controlling as a mechanism that will contribute to economic support in business decision-making processes and the organization of the management structure established by the top management in agricultural enterprises in the Republic of Serbia is extremely important. The essential improvement of business decisions in agricultural enterprises can be linked to the established controlling mechanisms, which was the focus of the authors of this study. In the study, a correlation analysis was performed, which points to the existence of significance at the level of p<0.05, between the size of the organization of the agricultural enterprise and the implementation of controlling. In addition, the authors strengthened the research from the aspect of realistic presentation of the analysis of the obtained business results of the observed large and medium-sized enterprises in relation to the introduced controlling mechanism. It was discovered that there is a different success in the obtained business results of agricultural companies that introduced controlling compared to those that did not introduce controlling in regular operations. The value of the obtained Pearson Chi-Square is 11.190a, as well as the fact that p<0.005, which means that we discovered that the introduced form of controlling significantly affects the operations of medium and large agricultural enterprises in the Republic of Serbia.