Salary of agricultural workers: control and analytical aspect

Oksana V. Moshchenko; Violetta V. Rokotyanskaya; Aleksandr V. Smetanko; Boris B. Zaikovskii; Viktoria A. Matveeva

Oksana V. Moshchenko Financial University under the Government of the Russian Federation, Russia
Violetta V. Rokotyanskaya Russian State Agrarian University, Russia
Aleksandr V. Smetanko Vernadsky Crimean Federal University, Russia
Boris B. Zaikovskii Financial University under the Government of the Russian Federation, Russia
Viktoria A. Matveeva Don State Technical University, Russia

Keywords: Forms and systems of remuneration of labor, grades, the grading system of payment for work, agricultural workers, accounting and internal control of calculations with personnel on a salary of employment.

Abstract

The issues of organizing the accounting of payments with staff on wages at agricultural organizations, providing reliable and timely information to managers when making management decisions, deserve special attention because the interest of employees in the quality performance of their work depends on the policy in the field of labor payment Yes. The rational organization of formation of information on settlements with workers and employees and an effective personnel policy is one of the objects of internal control of the organization. Formed information in the accounting system on the debt of the economic entity to its employees must be reliable since it is not only the basis for making managerial decisions but also enters into the array of analytical data of the Federal State Statistics Service. The article analyzes the current state of wages of agricultural workers. The analysis of nominal and real wages of workers in Russia as a whole for the last six years has been carried out. The specifics of wage formation in the agricultural sector are revealed: its features and shortcomings. As an improvement of the forms and systems of payment for agricultural workers, a transition to a grader form of payment is recommended. The stages of the introduction of a grader system into an agrarian enterprise are shown, as well as the algorithm for calculating wages according to the new scheme. To prevent possible mistakes in the calculations with agricultural workers in the transition to new wage systems, it is recommended to tighten the functions of internal control. For this purpose, the authors developed a program for internal control of payments with personnel for remuneration based on the criteria for assessing accounting reports and the sectoral specifics of agriculture. The article is of a practical-oriented nature and will be useful not only for students in the field of Economics but also for heads of structural units, practicing accountants, auditors.

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Author Biographies

Oksana V. Moshchenko, Financial University under the Government of the Russian Federation, Russia

Candidate of Economic Sciences, associate professor, Financial University under the Government of the Russian Federation, Russia

Violetta V. Rokotyanskaya, Russian State Agrarian University, Russia

Candidate of Economic Sciences, associate professor, Russian State Agrarian University named after K.A. Timiryazev, Russia

Aleksandr V. Smetanko, Vernadsky Crimean Federal University, Russia

Doctor of Economic Sciences, associate professor, V.I. Vernadsky Crimean Federal University, Russia

Boris B. Zaikovskii, Financial University under the Government of the Russian Federation, Russia

Candidate of Economic Sciences, аssociate professor, Financial University under the Government of the Russian Federation, Russia

Viktoria A. Matveeva, Don State Technical University, Russia

Candidate of Economic Sciences, аssociate professor, Don State Technical University, Russia

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