Financial Management and Controlling in the Sector of Agriculture after the EU Entry

The submitted paper deals with the finacial management characteristics in agriculture enterprises, as well as financial positions, financial results and controlling as an instrument ensuring planning, monitoring and adopting recovery measurements within financial management. Since the major function of management has been planning, the authors focus on research planning outputs in Slovak agriculture enterprises, having been dealt with in the Management Department of the University of Economics in Bratislava. The Slovak agriculture sector has been involved in the European Union for some years. That is the reason the contributed paper compares the results of the Slovak sector of agriculture with that one of other EU member states utilizing the methods of benchmarking. Its aim is to identify the rate of lagging behind in comparison to countries with efficient and high level agriculture. The final aim is to reveal the reasons for lower results in agriculture enterprises in the Slovak Republic as well as introduce some outstanding enterprises´ manageria solutions in financial area. Various Versions of Managerial Income Statement