Dubinina Maryna, Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-3993-0622
e-mail: dubinina@mnau.edu.ua

Yurchenko Serhii, PhD in Economics, Associate professor of the department of accounting, taxation and management of financial and economic security, Dnipro State Agrarian and Economic University, Dnipro, Ukraine

ORCID ID: 0000-0001-5148-2626
e-mail: serg.yu@ukr.net

Тitarenko Anastasiia, applicant higher education, Mykolayiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0009-0000-9738-401Х
e-mail: nastytitarenko@gmail.com

Audit of the System of Payments to Employees of Agricultural Enterprises: Theoretical and Methodological Aspects

Abstract. Introduction. In the conditions of growing competition and requirements for the efficiency of business processes, the provision of fair and motivating payment systems becomes a key condition for the success of agricultural enterprises. Currently, many agricultural enterprises face the problem of lack of adequate tools for objective assessment and audit of payment systems. This leads to conflicts, a decrease in staff motivation and, as a result, a drop in labor productivity.

Purpose. The purpose of the scientific research is to study the methods and tools of the audit of payments to employees of agricultural enterprises in order to improve the efficiency of personnel management and ensure the stable financial condition of the enterprise.

Results. At the initial stages of Ukraine’s independence, attention to the audit of payments was not as pronounced as in the later period. The initial legislation focused mainly on general principles of auditing and accounting, but over time the need for more detailed regulation grew. The introduction of international standards in the 2000s contributed to increasing the transparency and efficiency of payment systems, which required the improvement of audit mechanisms. The regulatory and legal framework of Ukraine in this area is developing, taking into account both internal experience and international standards, ensuring effective personnel management and protection of employees’ rights.

Adapting the audit methodology to agricultural enterprises requires a deep understanding of their specifics, in particular, the seasonality of production and the influence of natural conditions on activity. Key aspects include the assessment of risks associated with climatic conditions and economic factors. A review of payment audit tools shows a variety of methods, such as questionnaires, analytical procedures, and document review.

The audit of payments in agricultural enterprises faces challenges related to seasonality of work and variability of payments. It is important to ensure the competitiveness and fairness of payments, especially in the conditions of competition for qualified personnel. Accurate accounting and effective communication are key to avoiding errors and increasing employee motivation.

A successful audit of payments at agricultural enterprises is based on a comprehensive approach that takes into account the compliance of payments with market standards, the transparency of the system, the flexibility of taking into account seasonality and the adequacy of payments to the achieved results. This contributes to increasing the efficiency of the enterprise and employee satisfaction.

Conclusions. In order to successfully integrate new methods into the payment management system, it is necessary to conduct an audit of the existing system, identify potential weaknesses and prepare a detailed implementation plan, including training for employees. Integrating payment audits with existing information systems requires the development of specialized software or the adaptation of already used systems to ensure data integrity and audit effectiveness in the long term.

Keywords: agricultural enterprise, payments to employees, verification method, audit procedures.

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