Analysis of Deviations – the Role of Controlling in Small and Medium Sized Agricultural Enterprises

Q2 Economics, Econometrics and Finance

Agris On-line Papers in Economics and Informatics Pub Date : 2022-03-30 DOI:10.7160/aol.2022.140103

Ľudmila Dobošová, D. Hupková, Petronela Švikruhová, Ondrej Beňuš, Ľ. Gurčík

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引用次数: 2

Abstract

One of the main tasks of controlling is to identify the deviations of actually achieved results compared to the planned and to find out reasons for their occurrence. Lack of attention to this activity can have negative impact on the company's performance. The paper focuses on identification of selected research results that was conducted in Slovak agricultural enterprises. The main goal of the paper is to evaluate and analyse the approach of agricultural enterprises in Slovakia to the implementation of deviations analysis. The basic technique applied for data collection was a questionnaire survey, which was supplemented by a direct interview with managers of selected agricultural entities. The implementation of the questionnaire survey was preceded by a pre-research (pilot study) carried out in the Czech Republic. Obtained data were statistically examined applying the XLStat statistical program. Based on achieved research results we confirmed presumptions from the theoretical background elaborated in the paper, stating that the analysis of deviations is an integral part of controlling. Furthermore, we identify problematic areas for deviations analysis and also controlling implementation in agricultural enterprises in Slovakia.

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偏差分析——控制在中小农业企业中的作用

控制的主要任务之一是识别实际实现的结果与计划的偏差，并找出其发生的原因。缺乏对这项活动的关注会对公司的业绩产生负面影响。本文的重点是鉴定选定的研究成果，是在斯洛伐克农业企业进行。本文的主要目的是评价和分析斯洛伐克农业企业实施偏差分析的方法。数据收集所采用的基本技术是问卷调查，辅以与选定农业实体的管理人员的直接访谈。在进行问卷调查之前，在捷克共和国进行了一项预研究(试点研究)。使用XLStat统计程序对获得的数据进行统计检查。根据已经取得的研究成果，我们从本文阐述的理论背景中确认了假设，即偏差分析是控制的一个组成部分。此外，我们确定了偏差分析的问题领域，并控制了斯洛伐克农业企业的实施。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Agris On-line Papers in Economics and Informatics Economics, Econometrics and Finance-Economics, Econometrics and Finance (miscellaneous)

CiteScore

2.20

自引率

0.00%

发文量

期刊介绍： The international journal AGRIS on-line Papers in Economics and Informatics is a scholarly open access, blind peer-reviewed by two reviewers, interdisciplinary, and fully refereed scientific journal. The journal is published quarterly on March 30, June 30, September 30 and December 30 of the current year by the Faculty of Economics and Management, Czech University of Life Sciences Prague. AGRIS on-line Papers in Economics and Informatics covers all areas of agriculture and rural development: -agricultural economics -agribusiness -agricultural policy and finance -agricultural management -agriculture''s contribution to rural development -information and communication technologies -information and database systems -e-business and internet marketing -ICT in environment -GIS, spatial analysis and landscape planning The journal provides a leading forum for an interaction and research on the above-mentioned topics of interest. The journal serves as a valuable resource for academics, policy makers and managers seeking up-to-date research on all areas of the subject. The journal prefers scientific papers by international teams of authors who deal with problems concerning the focus of our journal in the world-wide scope with relation to Europe.