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.
У статті розглянуто теоретичні, законодавчо-нормативні та методичні аспекти аудиту системи виплат
працівникам аграрних підприємств. Встановлено, що в останні роки дослідження аудиту виплат працівникам
здійснювалися українськими та науковцями в переважній більшості без врахування галузевих особливостей аграрних
підприємств. Визначено, що організація аудиту системи виплат працівникам аграрних підприємств містить низьку
особливостей. Наведено специфіку роботи аграрних підприємств, зокрема, сезонність робіт, особливості трудового
внеску працівників, та потребу в забезпеченні справедливості та прозорості в розподілі виплат. Вивчені методики
спрямовані на підвищення ефективності аудиту, забезпечення об’єктивності в оцінці виплат, та вдосконалення
процесів прийняття управлінських рішень на сільськогосподарських підприємствах.
