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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. [ABSTRACT FROM AUTHOR]

Progress in the field of information and communication technology is a source of advantage that improves quality of business services; increases productivity levels and brings competitive advantage to enterprises and organisations related to agricultural production. However, the use of information and communication technology (ICT) is connected with information security risks that threaten business continuity and information assets. The ICT in small and medium-sized enterprises (SME) and agricultural enterprises is the source of several advantages as well as the risks resulting from information security violation and security incidents. This paper aims at the current situation of information security in SME and agricultural enterprises. Furthermore, the paper provides results of a survey focusing on identification and evaluation of the effects of internal and external factors affecting existence of risks in information security in Slovak SME and agricultural enterprises. Until now, there had not been a similar survey carried out. [ABSTRACT FROM AUTHOR]

The development of information and communication technologies (ICT) is currently conditioned by the development of industry, society and many other factors. The ever increasing trend of ICT development is directly connected with the agricultural enterprises. ICT play important roles in the development of these enterprises and automation of their processes. Revitalisation of financing and budgets, dynamically evolving strong competitive environment and growing regulation lead to ever growing need for swift reactions and making precise decisions in all institutions and organisations, including manufacturing and agricultural organisations. Access to the right information in the right time is crucial for every subject. There are several fundamental areas for modern agricultural enterprises. All processes carried out in agricultural enterprises need to be planned and managed; automation of the processes via suitable information systems brings significant competitive advantages and strengthened market positions. Enterprise resource planning systems are convenient in this respect. The systems represent efficient instruments for planning and management of all crucial internal processes, particularly at the tactical and operational levels of management. The paper provides a picture of the current state of business information systems' application in agricultural enterprises in Slovak republic and analyses the influence of selected factors (benefits and functions of the information system) on the satisfaction of managers with the implemented information system. [ABSTRACT FROM AUTHOR]