Actual problems of innovative economy

The journal is added to the the List of printed scientific professional publications in the field of economic Sciences by the Ministry of education and science of Ukraine from 11.07.2016 No. 820
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The journal is included in the list of printed scientific professional publications of category «Б» in the field of eco-nomic sciences by the order of the Ministry of Education and Science of Ukraine dated 28.12.2019 № 1643

Wage of employees in the agricultural sector: modern socio-economic and accounting aspects

УДК: 331.221:657.05


Kryukova I.A.,
доктор економічних наук, професор,
завідувач кафедри обліку і оподаткування
Одеського державного аграрного університету,
ORCID ID: 0000-0002-0577-6364
Federka T.M.,
магістрант кафедри обліку і оподаткування
Одеського державного аграрного університету


Introduction. Many socio-economic problems are characteristic of the agricultural sector, the main of which are: migration of rural population, low income and quality of life of rural residents, lack of social infrastructure of the village, reducing the prestige of agricultural work for young professionals. Increasing the level of remuneration and income of the hired personnel of agrarian business entities is a prerequisite for solving such modern problems.

The purpose of the research is identification and analysis of modern socio-economic trends and problems of accounting and analytical support in the field of remuneration of personnel of agrarian enterprises.

Results. A wage is one of the most important indicators of the level of socio-economic development of industries and regions. In the agrarian sector wage is traditionally one of the lowest among all sectors of the national economy. The share of wages of agricultural personnel is about 68% of the national average (UAH 7166). The range of wages in the industry by region is significant: the highest is in Ivano-Frankivsk and Kyiv and the lowest is in Odessa and Zaporizhye region. In the structure of agricultural production costs, the share of labor costs does not exceed 5-8%. The minimum wage in Ukraine is 58% of the lowest in the European Union.

The main problematic aspects of modern payroll accounting are: the practice of accounting for costs associated with agri-social responsibility programs, the lack of common practice of actuarial valuation methods, discounting the cost of future personnel costs, the imperfection of accounting policies, the order of accounting of the costs associated with the effective mechanisms of agrarian labor stimulation, the limited forms of financial and statistical reporting financial indicators of employment.

Conclusions. Implementation of the results showed that the time required to pay the most hired to the personnel of the agrarian sector of Ukraine is significantly lower than the other types of economic practice and foreign practice. The main problematic socio-economic aspects of wages in the industry were identified: tendencies of regional agrarian labor markets, low social standards, low share of wage costs in their general structure, limited size of enterprises slow wage growth in the industry, lack of mechanisms incentives for work in most small agribusinesses. Further improvement of payroll accounting should occur as an informational and analytical supplement to agronomy management in the context of the implementation of modern value management concepts with a focus on human capital.

Keywords: wages, salaries, staff, agriculture, cost accounting, calculations with employees, analytical support, agricultural enterprises.


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The article was received 10.05.2020