Automation of accounting support for settlements with the personnel of an agricultural organization when applying a piecework payment system

Abstract

In the process of reforming the accounting system in the Russian Federation, changes also concerned sectoral accounting, which is particularly characteristic of accounting in agriculture. Along with this, the production-technological and organizational- legal features of the agro-industrial sector determine the need for a differentiated approach to these transformations. In crop production, costs accumulate unevenly over a long time, and their compensation depends on the natural conditions of plant maturation. Since agriculture is characterized by seasonality of production, the main problem of accounting for mutual settlements with the organization’s personnel is the uneven distribution of labor and labor costs. In this regard, the payment of wages is carried out during periods when the final results of activities have not yet been received, in connection with which there is an increase in the actual cost of production, which, in the end, may not be received. The subject of the study is the accounting and analytical aspects of settlements with personnel in terms of determining the labor participation of personnel of an agricultural organization in the application of a piecework wage system. The information base was the forms of accounting and tax reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development and implementation of various accounting and analytical aspects of settlements with personnel in terms of determining everyone’s labor participation.