ABSTRACT

Agriculture in Slovakia has a long-lasting tradition. Although the subjects usually prosper with high sales, business in agriculture is significantly influenced by external factors, in particular the foreign competition. In order to fulfil its objectives, the subject not only needs to collect and evaluate the information, but also to put the controlling in praxis. The aim of the paper was to investigate the sales of agricultural subjects in Slovakia and to analyze the chosen indicators of cost controlling. In the paper, we used method of analysis of chosen indicators during the years 2007 to 2015. Based on the evaluation of the analysis results, it was stated that while increasing the number of employees, the subjects could contribute to the increase of employment in Slovakia; they would not be entirely dependent on the government subsidies and at the same time they could contribute to the increase of food sovereignty in Slovakia.