Justification of the amount of labor costs for employees in small forms of management

Issue № 2, 2024, article № 6, pages 56-64

Section: Economic mechanism of managing

Language: Russian

Original language title: ОБОСНОВАНИЕ РАЗМЕРОВ ЗАТРАТ НА ОПЛАТУ ТРУДА НАЕМНЫХ РАБОТНИКОВ В МАЛЫХ ФОРМАХ ХОЗЯЙСТВОВАНИЯ

Keywords: WAGES, COMPENSATION, EXPENSES, AGRICULTURE, FARMING, FAIR WAGES, EMPLOYEE

Abstract: The modern agricultural sector of the Russian economy is characterized by low wages relative to most other industries and types of economic activity. For dynamically developing domestic agribusiness, there is a need to develop scientific and methodological approaches to justify the costs of paying employees, allowing them to provide them with a decent level of wages while maintaining the profitability of business entities. This article demonstrates the results of a comprehensive analysis of the influence of the share of labor costs in the total costs of farmers on the earnings of employees. A comparative assessment of the efficiency of using labor costs in agricultural organizations and farms is provided. Using the example of the Saratov region, the author's methodological approaches to substantiating at the regional level the standard for the minimum share of costs for wages of employees in the structure of total expenses of farms are demonstrated. The obtained results of groupings of individual enterprise Head of peasant farm inregion by the size of the average monthly wage and by the share of labor costs in the structure of total expenses clearly demonstrate the reasons for the low level of wages of farmers. In order to ensure a decent level of wages for employees, the authors have developed and proposed for use an algorithm for planning labor costs on farms, taking into account the minimum share of labor costs established at the regional level in the structure of the total expenses of an economic entity.

Authors: Kolotyrin Konstantin Pavlovich, Naianov Aleksandr Viacheslavovich, Sidelnikova Margarita Vladimirovna, Borodastova Ekaterina Vladimirovna