Luhova Olha, Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Education and Training, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-4432-0295
e-mail: lugova@mnau.edu.ua

Petrova Olena, Candidate of Agricultural Sciences, Associate Professor, Head of the Department of Processing of Animal Products and Food Technologies, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0001-8612-3981
e-mail: oipetrova@ukr.net

Bokhonok Anna, applicant higher education, Mykolayiv National Agrarian University, Mykolaiv, Ukraine

e-mail: anna111bohonok@gmail.com

Premiums and Depreciations for Processors of Meat Processing Enterprises in the Coordinate System of the Accounting Department

Abstract. Introduction. Meat processing enterprises aim to maximize profits while maintaining stable and sustainable activity. This can be achieved through an effective system of stimulating labor productivity. The completeness, reliability, and timeliness of accounting information about the current personnel remuneration system significantly impact the final result of the entire enterprise. The study examined the accounting and control of labor productivity stimulation for personnel in meat processing enterprises, which is a crucial component of the accounting system.

Purpose. The purpose of the study was to analyze the mechanism of employee bonuses and deductions in meat processing enterprises from economic and accounting perspectives.

Results. In the conditions of modern challenges, in order to increase the effectiveness and productivity of the activities of meat processing enterprises, it is necessary to constantly improve approaches to the motivation of their personnel. That is, an increase in labor productivity will not occur if the issues related to financial incentives are not resolved, which includes rewarding employees as one of the key methods of motivation.

Conclusions. The economic freedom of meat processing enterprises in the formation of the labor motivation system not only ensures the growth of its productivity, but also deters unjustified labor migration. The accounting policy of the meat processing enterprise for financial and tax purposes must clearly state the grounds for incentive, compensation, guarantee and other payments to employees, indicating the sources of payments. It is also necessary to strictly observe the current accounting mechanism for accrual and payment of incentive payments and withholding from the income of employees the amounts that are the result of depreciation.

Keywords: stimulation; labor productivity; motivation; staff; meat processing enterprise; bonus; de-bonus; accounting.

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