Formation of labor costs in the enterprise management system of the agro-industrial complex of the Republic of Crimea

This article considers the approach of remuneration formation in the enterprises of the agro-industrial complex of the Republic of Crimea, in particular from the perspective of improving the efficiency of the management system of a market entity. The analysis of the factors influencing the formation of wage costs at the enterprise of the agro-industrial complex in order to optimize costs and increase the productivity of workers is carried out. According to the results of the study of the transformation of the national economy, it was revealed that the regulations for agricultural enterprises reflecting the priority areas of development reflected in the Strategy for Sustainable Development of Rural Areas of the Russian Federation until 2030 are not sufficiently covered in the management system of the agro-industrial complex at the regional level.» The strategic orientation of the functioning of the agro-industrial complex depends on the development of agriculture, food and processing industry. The market review shows that the sluggishness of market entities to introduce innovative solutions in terms of technological process and digital modernization, and a decrease in the profitability of production are an obstacle to the development of the agro-industrial complex. Since 2014, the «food embargo» has become an impetus for the dynamic development of the agro-industrial complex and the main task by 2024 was to generate revenues in the range of 46 billion dollars from the sale of exports of its own products, this postulate is reflected in the national project «Export of agricultural products». The Republic of Crimea occupies a special place in the development of the agro-industrial complex of the Russian Federation. Analyzing the last five years of the development of the agro-industrial complex of the Republic of Crimea, it should be noted that the forecast indicators have been achieved, in particular, food security has been achieved by increasing the acreage, more than 15 thousand hectares of reclaimed land, 9 thousand hectares of orchards and vineyards have been put into circulation. Of interest are large investment projects of LLC «Greenhouse Combine Belogorsky», JSC «Crimean Fruit Company», LLC «Krymagrocech», LLC «Fruits of the old Crimea», LLC «Chapaeva-2», etc. The peculiarity of this territory lies in the current tariff agreement, which guarantees stable salaries to industry workers due to established inter-tariff coefficients. Taking into account the ongoing processes limiting the export of agricultural producers’ products, the level of solvency of the population, we propose in this article tools for optimizing expenditures at the enterprises of the agro-industrial complex in order to redistribute financial resources for the implementation of the national agenda for the development of the industry.