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S: Management in the public sector represents the basic function of positioning and directing the economic and financial activities of state collectivities, that is, the public sector towards the execution of the set goals and tasks for which they were formed. According to classical understandings, the state should intervene in the economy only when the market mechanism does not contribute to optimally efficient solutions, and limit its interference in the economy to the following areas: preventing monopolistic behavior, neutralizing negative external effects and providing public goods. The functions of state bodies and organizations have a fiscal character. The fiscal character observed in this way primarily refers to the general state sector, and only in part of its competences and through agencies and commercial parts, so that these activities are marked as quasi-fiscal in order to emphasize that the primary activity of these agencies does not have fiscal features.

Business, as the movement of economic factors in a certain direction, implies continuous monitoring, regardless of whether it causes changes or maintains the existing state. In this sense, accounting is the most important part of the overall information system of every business entity whose information is indispensable to financial management when making decisions. In this paper, we will present the agricultural holding as a business entity as the main production-organizational unit in agriculture. From the aspect of profitability, agricultural farms can be viewed as farms that operate on a market principle (commercial), whose operations can be considered agribusiness and should be included in the VAT system, and those that operate on a non-market principle (non-commercial), which are engaged in production for own needs.

Establishing knowledge management means setting up, maintaining and constantly updating a state by generating new models and rules of its use, i.e. means process. Each process takes place in accordance with a logical structure and certain rules, supported by someone.It has a specific goal, directed content and it requires some assumptions,that is, characteristics of the environment in which it takes place. When it comes to knowledge management, its establishment and maintenance, the enterprises of the defense industry represent the environment and its properties condition the generation of knowledge management. On this assumption, questions can be asked and their answers explain the knowledge management generation.

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Managing business operations of a company is performed by making decisions in different organizational positions and on a different level of responsibility. Decision in a company means hiring available resources and expecting results. In order for a decision to be effective and efficient, it needs to be based on timely, relevant and reliable information. The most common source of information for decision makers is from the accounting information system. Accounting information system is in charge of gathering data, processing, managing a database and generating reports for different purposes. Information from the accounting information system needs to be relevant, timely and reliable because of the character of bookkeeping as a highly formalized record based on complete and permanent gathering and systematic, chronological and real-time data processing in relation to resulting individual business events, which can be shown in value.

Managing business operations of a company is performed by making decisions in different organizational positions and on a different level of responsibility. Decision in a company means hiring available resources and expecting results. In order for a decision to be effective and efficient, it needs to be based on timely, relevant and reliable information. The most common source of information for decision makers is from the accounting information system. Accounting information system is in charge of gathering data, processing, managing a database and generating reports for different purposes. Information from the accounting information system needs to be relevant, timely and reliable because of the character of bookkeeping as a highly formalized record based on complete and permanent gathering and systematic, chronological and real-time data processing in relation to resulting individual business events, which can be shown in value.

The development of more complex forms of organization of the company is to create the conditions of a small number of complex economic, but also organizationally complex and komlikovanijih corporate organizations whose successful conduct of the owners often did not have enough resources, so they hired a professional and competent teams of experts who are trusted with the management of such organizations. In exercising the power of new ideas and concepts based on knowledge, managers in corporations are becoming an indispensable element of every company will be able to change, adapt and create new opportunities to compete successfully in a changing business environment. However, the transfer of responsibility for the management of the corporation managers has resulted in the emergence of abuse of senior management positions in order to realize their own interests. The main objective of this paper is to show how unlike traditional enterprise, today we have a situation in which such property owners corporation is a conceptual and thoughtful decision managers, which should represent the members of their intellectual property.

The tendency of continuous compounding of business processes inevitably leads to application of increasingly complex instruments for the purposes of financial reporting in agribusiness. In this system the existential place and role of individual elements that alter the existing and acquire new functions comes into question. Balancing implies a regulated and consistent system in which every change leads to the creation of new relations and changing already established relationships. In this regard, in this paper we will focus on the place and role of tax balance in the group of special balances in agribusiness, as a very significant group of accounting instruments. Displaying information for users and situations in which they are used, balances gain their place in this classification. For the purposes of applying financial instruments, referring primarily to balances in agribusiness, it is necessary to know the way of their classification according to their functions. From this aspect, tax balance in agribusiness is a specific report, both in terms of its formal and material structure, which gives it the basis to belong to ordinary as well as special types of balances in agribusiness.