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

DOI 10.7160/aol.2022.140103
No 1/2022, March
pp. 33-43

Dobošová, Ľ., Hupková, D., Švikruhová, P., Beňuš, O. and Gurčík, Ľ. (2022) "Analysis of Deviations – the Role of Controlling in Small and Medium Sized Agricultural Enterprises", AGRIS on-line Papers in Economics and Informatics, Vol. 14, No. 1, pp. 33-43. ISSN 1804-1930. DOI 10.7160/aol.2022.140103.


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.


Agriculture, agricultural enterprises, analysis of deviations, controlling.


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