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

Ľudmila Dobošová, Daniela Hupková, Petronela Švikruhová, Ondrej Beňuš and Ľubomír Gurčík

AGRIS on-line Papers in Economics and Informatics, 2022, vol. 14, issue 01

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.

Keywords: Agricultural and Food Policy; Demand and Price Analysis; Research Methods/Statistical Methods (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ags:aolpei:320337

DOI: 10.22004/ag.econ.320337

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