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IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFICIENCY OF LABOR IN ORGANIZATIONS OF THE AGRO-INDUSTRIAL COMPLEX: STRATEGIC ACCOUNTING AND ANALYSIS

Gamlet Y. Ostaev, Boris N. Khosiev, Elena V. Nekrasova, Olga Yu. Frantsisko, Ekaterina V. Markovina, Lana M. Kubatieva

In the existing market realities in the country, it is necessary to search for suitable and effective functional measures for managing business entities, which will lead to a revision of certain accounting concepts and methods. Separate phenomena often lead to a decrease in the income of an organization, an increase in debt, with a simultaneous decline in production. Labor efficiency is an important financial and economic indicator of agricultural production. If agricultural products are produced in large quantities, spending a unit of working time, then there is an increase in labor efficiency; in the case of reducing the time spent on the production of a unit of production, this figure is higher. There is a need to correctly calculate the efficiency of labor for the planned functioning of the agricultural organization. Research and substantiation of the methodological aspects of accounting and analysis of labor efficiency in agriculture is of great theoretical and practical importance. The aim of the study is to develop a model of accounting and analysis of labor efficiency in agriculture. The paper presents elements of accounting and analysis of labor efficiency in agriculture. To achieve the goal, it is proposed to calculate the efficiency of labor by replacing the costing of living labor in man-hours for strategic accounting in norm-days. This paper analyzes various aspects of strategic accounting and analysis of labor efficiency. The proposed activities can be applied not only by organizations of the AIC (Agro-Industrial Complex), but also by other economic entities. It was concluded that the proposed system of strategic accounting and analysis of labor efficiency in agriculture can serve as a starting point for scientific research and improvement of accounting, by introducing such an indicator as the norm-day. Key words: agriculture, labor efficiency, accounting, analysis, norm-day.

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