In this study, groundnut seed oil was epoxidized in situ using hydrogen peroxide (30%) and formic and acetic acid. The reaction conditions were monitored at a temperature of 70oC, stirring speed of 750 rpm and time of 6 hours. After epoxidation, a further modification was done using acrylic acid in the presence of hydroquinone at a temperature of 120oC. Comparatively, peroxyformic acid performed more effectively than the peroxyacetic acid during epoxidation with an iodine value (26.4 gl/100g oil) and oxirane content(3.27%). FTIR analysis of the raw, epoxidized, and acrylated groundnut seed oil indicates that they were suitably functionalized.
{"title":"Synthesis of acrylated epoxidized biobased resin from groundnut seed oil","authors":"Obieogu Nwosu, F. Aguele, L. Chiemenem","doi":"10.5937/poljteh2104049n","DOIUrl":"https://doi.org/10.5937/poljteh2104049n","url":null,"abstract":"In this study, groundnut seed oil was epoxidized in situ using hydrogen peroxide (30%) and formic and acetic acid. The reaction conditions were monitored at a temperature of 70oC, stirring speed of 750 rpm and time of 6 hours. After epoxidation, a further modification was done using acrylic acid in the presence of hydroquinone at a temperature of 120oC. Comparatively, peroxyformic acid performed more effectively than the peroxyacetic acid during epoxidation with an iodine value (26.4 gl/100g oil) and oxirane content(3.27%). FTIR analysis of the raw, epoxidized, and acrylated groundnut seed oil indicates that they were suitably functionalized.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121584997","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Physical and mechanical properties of food crops gain importance during design of threshing and shilling machine. In Egypt, Corn is emerging as the third most important crop after rice and wheat, and it has significance as a source of a large number of industrial products besides its use as human food and animal feed. Corn is the Third largest cereal produced in the world with a trend of rising production in Egypt. The normal area for Corn in Egypt was hectares with production about tones in the year 2016. Four method of Corn shelling namely shelling cob grain by hand, octagonal Corn Sheller, hand operated Corn Sheller and beating by stick method were carried for removing Corn kernel from the cob. As well as, the determination of mechanical properties go to improve and optimize of separation and cleaning machine. The current study, some physical and mechanical properties of corn seeds were determined such as the average length, width, thickness and arithmetic diameter. In the moisture 8.5 and 16.7 % d.b., the results showed that, the thousand seed mass increased from. The rupture force value ranged from 141.2 to 431.6 N for corn type TWC370 dent and SC white flint at 8.5 % moisture content respectively. The rupture force value ranged from 182.3 to 529.8 N for corn type TWC370 dent and SC white flint at 16.7 % moisture content respectively. Also, the rupture energy value ranged from 279.5 to 1093.8 J for corn type TWC370 dent and SC white flint at 8.5 % moisture content respectively. The rupture energy value ranged from 369.3 to 1189.8 J for corn type TWC370 dent and SC white flint at 16.7 % moisture content respectively. But there was no regular trend for rupture force on the grains width section with increasing the moisture content.
{"title":"Fabricated device to measure the mechanical properties of grains","authors":"M. El-Baily","doi":"10.5937/poljteh2302052m","DOIUrl":"https://doi.org/10.5937/poljteh2302052m","url":null,"abstract":"Physical and mechanical properties of food crops gain importance during design of threshing and shilling machine. In Egypt, Corn is emerging as the third most important crop after rice and wheat, and it has significance as a source of a large number of industrial products besides its use as human food and animal feed. Corn is the Third largest cereal produced in the world with a trend of rising production in Egypt. The normal area for Corn in Egypt was hectares with production about tones in the year 2016. Four method of Corn shelling namely shelling cob grain by hand, octagonal Corn Sheller, hand operated Corn Sheller and beating by stick method were carried for removing Corn kernel from the cob. As well as, the determination of mechanical properties go to improve and optimize of separation and cleaning machine. The current study, some physical and mechanical properties of corn seeds were determined such as the average length, width, thickness and arithmetic diameter. In the moisture 8.5 and 16.7 % d.b., the results showed that, the thousand seed mass increased from. The rupture force value ranged from 141.2 to 431.6 N for corn type TWC370 dent and SC white flint at 8.5 % moisture content respectively. The rupture force value ranged from 182.3 to 529.8 N for corn type TWC370 dent and SC white flint at 16.7 % moisture content respectively. Also, the rupture energy value ranged from 279.5 to 1093.8 J for corn type TWC370 dent and SC white flint at 8.5 % moisture content respectively. The rupture energy value ranged from 369.3 to 1189.8 J for corn type TWC370 dent and SC white flint at 16.7 % moisture content respectively. But there was no regular trend for rupture force on the grains width section with increasing the moisture content.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122164726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I. Arnautović, Tatjana Davidov, S. Nastić, S. Popović
Valid making important business decisions is of particular importance in agricultural companies. Top management in agricultural companies should be in an innovative mood for the application of new technical solutions that will facilitate the business of the company and through which it will achieve better business results. In this paper, the Authors emphasize the importance of using new approaches regarding the practical application of software solutions in agricultural companies. Business management decisions of top management can be based on the application of new software solutions. The application of new software solutions in agricultural companies is related to the processes of previously established internal control processes in the regular operations of the mentioned companies. In this paper, the Authors emphasized the importance of developing software solutions whose application leads to a better overall business in an agricultural enterprise in a safe way.
{"title":"The importance of business decision-making of top management in an agricultural company that uses the practical application of new approaches to software solutions in the it sector in the Republic of Serbia","authors":"I. Arnautović, Tatjana Davidov, S. Nastić, S. Popović","doi":"10.5937/poljteh2202051a","DOIUrl":"https://doi.org/10.5937/poljteh2202051a","url":null,"abstract":"Valid making important business decisions is of particular importance in agricultural companies. Top management in agricultural companies should be in an innovative mood for the application of new technical solutions that will facilitate the business of the company and through which it will achieve better business results. In this paper, the Authors emphasize the importance of using new approaches regarding the practical application of software solutions in agricultural companies. Business management decisions of top management can be based on the application of new software solutions. The application of new software solutions in agricultural companies is related to the processes of previously established internal control processes in the regular operations of the mentioned companies. In this paper, the Authors emphasized the importance of developing software solutions whose application leads to a better overall business in an agricultural enterprise in a safe way.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126279571","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Hydraulic symbols: Part three: Valves","authors":"Dragana Petrović, V. Cerović","doi":"10.5937/poljteh1903001p","DOIUrl":"https://doi.org/10.5937/poljteh1903001p","url":null,"abstract":"","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129769184","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of the study was to investigate the alternative methods of weed control in the vineyard under 'Sauvignon' vines to reduce ecological footprint in vineyard production. Weed control was performed at the experimental site with the mechanical weed control under vines with a grass cutter, a rotating star hoe (roll hoe) and a vine trunk cleaner, while at the same time additional mulching was carried out in the belts between the rows. The ecological footprint of each production operation was estimated by including environmental impacts related to fossil-C (kg CO2/hm2 ), air, water, soil, nonrenewable, renewable, and area resources. While carrying out the mechanical control, we analysed the weed coverage, grape yield and yield loss. Grape yield was highest for weedfree control plots, followed by plots where ploughshare was used. Yield loss was lowest when using ploughshare. In addition to the weed-free plot, weed coverage was lowest when glyphosate was used. The maximum amount of CO2 is released while using rotating star hoe. At the grass cutter and vine trunk cleaner less CO2 was released. The same is with global warming potential (GWP).
{"title":"Different mechanical control of weeds under vines to reduce ecological footprint","authors":"P. Berk, D. Kelc, P. Vindiš","doi":"10.5937/poljteh2301046b","DOIUrl":"https://doi.org/10.5937/poljteh2301046b","url":null,"abstract":"The purpose of the study was to investigate the alternative methods of weed control in the vineyard under 'Sauvignon' vines to reduce ecological footprint in vineyard production. Weed control was performed at the experimental site with the mechanical weed control under vines with a grass cutter, a rotating star hoe (roll hoe) and a vine trunk cleaner, while at the same time additional mulching was carried out in the belts between the rows. The ecological footprint of each production operation was estimated by including environmental impacts related to fossil-C (kg CO2/hm2 ), air, water, soil, nonrenewable, renewable, and area resources. While carrying out the mechanical control, we analysed the weed coverage, grape yield and yield loss. Grape yield was highest for weedfree control plots, followed by plots where ploughshare was used. Yield loss was lowest when using ploughshare. In addition to the weed-free plot, weed coverage was lowest when glyphosate was used. The maximum amount of CO2 is released while using rotating star hoe. At the grass cutter and vine trunk cleaner less CO2 was released. The same is with global warming potential (GWP).","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129435581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dragana Petrović, Z. Mileusnić, M. Oljaca, R. Radojević
With an extremely carefully and very dedicated approach, power transmission may, but not obligatory, present a serious technical, environmental or econometric problem. In agricultural engineering, this process is unfortunately often further complicated. Therefore, energy transfer in this particularly sensitive area must be performed with special care, and energy-specific technical solutions must be applied in each isolated case. These solutions must be specially harmonized with the dynamic energy needs of the system, and should provide energy transfer that is technically, technologically, economically and ecologically harmonized with the practically unpredictable dynamic needs of hydraulic elements and systems in agricultural engineering. However, the use of hydraulic drive, or at least its participation in power transmission, has become an almost inevitable practice today. This is especially important if it is also electronically controlled, because with a number of additional advantages including fluid line flexibility, energy transfer from arbitrary types of primary sources and energy converters, all the way to the appropriate control units or consumers can be achieved successfully, efficiently and accurately.
{"title":"Hydraulic aggregates in agricultural engineering","authors":"Dragana Petrović, Z. Mileusnić, M. Oljaca, R. Radojević","doi":"10.5937/poljteh2103089p","DOIUrl":"https://doi.org/10.5937/poljteh2103089p","url":null,"abstract":"With an extremely carefully and very dedicated approach, power transmission may, but not obligatory, present a serious technical, environmental or econometric problem. In agricultural engineering, this process is unfortunately often further complicated. Therefore, energy transfer in this particularly sensitive area must be performed with special care, and energy-specific technical solutions must be applied in each isolated case. These solutions must be specially harmonized with the dynamic energy needs of the system, and should provide energy transfer that is technically, technologically, economically and ecologically harmonized with the practically unpredictable dynamic needs of hydraulic elements and systems in agricultural engineering. However, the use of hydraulic drive, or at least its participation in power transmission, has become an almost inevitable practice today. This is especially important if it is also electronically controlled, because with a number of additional advantages including fluid line flexibility, energy transfer from arbitrary types of primary sources and energy converters, all the way to the appropriate control units or consumers can be achieved successfully, efficiently and accurately.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124538356","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The preservation and sustainable development of soil and water resources is one of the basic principles for the development of the environment. Soil degradation was a significant global issues during the 20th century and remains of high importance in the 21 st century as it affect the environment, agronomic production, food security, and quality of life. This review provides an extensive review information on soil conservation strategies or methods and their applications. Based on this, the most promising soil conservation technologies are identified to improve the management and conservation of soil resources. This review also aims to provide general characteristics of soil and water loss, explore the relationship between soil and water conservation and sustainable development, and to provide relevant methods for soil and water conservation. The result of this review shows that measures focused on soil and water conservation by ridging, constructing earth bunds and terraces, mulching, multiple cropping, fallowing, and tree planting. Mulching, crop management, and conservation tillage are appropriate technologies for conserving sandy soils of high erosivity and low water holding capacity. Leguminous cover crops and residue management reduce the impact of rain. These measures also reported to enhance the levels of soil organic matter and nutrients, especially nitrogen, which is generally limited in tropical soils. Intercropping of compatible species is recorded as a promising cropping system, as cultures with different rooting patterns and growth cycles can promote nutrient recycling and suppress weeds.
{"title":"Effects of soil and water conservation measures on the environment: A review","authors":"I. Ahuchaogu, P. Ehiomogue, Unwana Udoumoh","doi":"10.5937/poljteh2203042a","DOIUrl":"https://doi.org/10.5937/poljteh2203042a","url":null,"abstract":"The preservation and sustainable development of soil and water resources is one of the basic principles for the development of the environment. Soil degradation was a significant global issues during the 20th century and remains of high importance in the 21 st century as it affect the environment, agronomic production, food security, and quality of life. This review provides an extensive review information on soil conservation strategies or methods and their applications. Based on this, the most promising soil conservation technologies are identified to improve the management and conservation of soil resources. This review also aims to provide general characteristics of soil and water loss, explore the relationship between soil and water conservation and sustainable development, and to provide relevant methods for soil and water conservation. The result of this review shows that measures focused on soil and water conservation by ridging, constructing earth bunds and terraces, mulching, multiple cropping, fallowing, and tree planting. Mulching, crop management, and conservation tillage are appropriate technologies for conserving sandy soils of high erosivity and low water holding capacity. Leguminous cover crops and residue management reduce the impact of rain. These measures also reported to enhance the levels of soil organic matter and nutrients, especially nitrogen, which is generally limited in tropical soils. Intercropping of compatible species is recorded as a promising cropping system, as cultures with different rooting patterns and growth cycles can promote nutrient recycling and suppress weeds.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131373004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Cost of solvent oil extraction methods has made mechanical oil expression a desirable alternative. The effect of process variables on mechanical oil expression from sandbox seed was studied. The experimental design used for the study was a 52 Central Composite Rotatable Design of Response Surface Methodology. Experimental factors considered were: moisture content, roasting temperature, roasting time, expression pressure and expression time. Results obtained were analyzed at a0.05. The oil yield from the sandbox seed ranged from 16.38-38.68%, and was increased at processing variable ranges of (4.0-8.0%) moisture content, (80.0-90.0°C) roasting temperature, (5.0-15.0%) roasting time, (15.0-20.0 MPa) expression pressure and (6.0-8.0 min) extraction time. The maximum oil yield of 38.68% was obtained at the processing conditions of 6% moisture content, 85 °C roasting temperature, 15 min roasting time, expression pressure of 20 MPa and 8 min pressing time. Model equation relating the process variables to oil yield was developed. Coefficient of determination (R2) relating the process was 0.8908. The result showed that moisture content, roasting time, expression pressure and expression time had a significant influence on the sandbox oil yield. The results obtained in this study can serve for process and equipment designs for oil extraction from sandbox and other oilseeds and nuts.
{"title":"Effect of process conditions on Sandbox seed oil yield by mechanical expression: A response surface approach","authors":"Onwe Nwabueze David, Bamgboye Isaac Adeleke","doi":"10.5937/poljteh2003070n","DOIUrl":"https://doi.org/10.5937/poljteh2003070n","url":null,"abstract":"Cost of solvent oil extraction methods has made mechanical oil expression a desirable alternative. The effect of process variables on mechanical oil expression from sandbox seed was studied. The experimental design used for the study was a 52 Central Composite Rotatable Design of Response Surface Methodology. Experimental factors considered were: moisture content, roasting temperature, roasting time, expression pressure and expression time. Results obtained were analyzed at a0.05. The oil yield from the sandbox seed ranged from 16.38-38.68%, and was increased at processing variable ranges of (4.0-8.0%) moisture content, (80.0-90.0°C) roasting temperature, (5.0-15.0%) roasting time, (15.0-20.0 MPa) expression pressure and (6.0-8.0 min) extraction time. The maximum oil yield of 38.68% was obtained at the processing conditions of 6% moisture content, 85 °C roasting temperature, 15 min roasting time, expression pressure of 20 MPa and 8 min pressing time. Model equation relating the process variables to oil yield was developed. Coefficient of determination (R2) relating the process was 0.8908. The result showed that moisture content, roasting time, expression pressure and expression time had a significant influence on the sandbox oil yield. The results obtained in this study can serve for process and equipment designs for oil extraction from sandbox and other oilseeds and nuts.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122361698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A study was conducted to determine the effect of soil moisture content, dynamic load and wheel slippage in measuring traction. A single wheel test rig was developed to enable fundamental research on traction studies on tropical soil at the department of Agricultural and Environmental Engineering of Federal University of Technology, Akure. This facility consists of a moving carriage with a trolley that moves in either forward or reverse directions on rails well above a soil bin powered by 2.2 kW, three phase induction motor. The present facility set up was able to operate in either towing test mode for tire motion resistance studies or driving test mode for tire net traction and tractive efficiency studies. The test tire on the moving carriage was powered to rotate by a motor with additional pull provided by a cable-pulley mechanism connected to a tower with hanging dead weights. All controls on the moving carriage were activated from the main control console. The developed facility was successfully tested to determine tractive efficiency for narrow wheels at a particular inflation pressure on clay soil. The single wheel test rig facility worked well and the research indicates that wheel load, wheel slippage, soil moisture content and inflation pressure has great effect on traction efficiency. Traction efficiency decreased as the wheel load and wheel slippage increased. The developed single wheel testing facility can perform traction tests in controlled soil conditions to study the effect of soil, tire and moisture parameters on the performance of the system.
{"title":"Effect of soil moisture content, dynamic load and wheel slippage in measuring traction in an indoor traction bed","authors":"A. Tola, A. M. Sedara, O. Olatunde, A. Babalola","doi":"10.5937/POLJTEH2101022T","DOIUrl":"https://doi.org/10.5937/POLJTEH2101022T","url":null,"abstract":"A study was conducted to determine the effect of soil moisture content, dynamic load and wheel slippage in measuring traction. A single wheel test rig was developed to enable fundamental research on traction studies on tropical soil at the department of Agricultural and Environmental Engineering of Federal University of Technology, Akure. This facility consists of a moving carriage with a trolley that moves in either forward or reverse directions on rails well above a soil bin powered by 2.2 kW, three phase induction motor. The present facility set up was able to operate in either towing test mode for tire motion resistance studies or driving test mode for tire net traction and tractive efficiency studies. The test tire on the moving carriage was powered to rotate by a motor with additional pull provided by a cable-pulley mechanism connected to a tower with hanging dead weights. All controls on the moving carriage were activated from the main control console. The developed facility was successfully tested to determine tractive efficiency for narrow wheels at a particular inflation pressure on clay soil. The single wheel test rig facility worked well and the research indicates that wheel load, wheel slippage, soil moisture content and inflation pressure has great effect on traction efficiency. Traction efficiency decreased as the wheel load and wheel slippage increased. The developed single wheel testing facility can perform traction tests in controlled soil conditions to study the effect of soil, tire and moisture parameters on the performance of the system.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116309335","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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.
{"title":"Approval of financial analysis in the management of agricultural company","authors":"Stojanka Radović","doi":"10.5937/poljteh2002037r","DOIUrl":"https://doi.org/10.5937/poljteh2002037r","url":null,"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.","PeriodicalId":281326,"journal":{"name":"Poljoprivredna tehnika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116890075","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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