Economic control of modern remuneration systems of agricultural workers

The article presents a theoretical study of foreign and domestic scientific literature on the problems of the development of employee remuneration system. It presents the stages of economic control of modern remuneration systems of agricultural workers. The content of the program of economic control is shown. Information sources for economic control of modern remuneration systems are grouped and classified. A detailed procedure for documentary verification is disclosed. It includes verification of data, oral and written questioning of the personnel. The indicators characterizing efficiency of investments in the worker are presented: efficiency coefficient and payback period. It is revealed that the increase in the efficiency coefficient means a positive trend, and the decrease - a negative one. An example of determining the rationality of economic control is shown. To ensure the growth ofprofitability from economic control to an agricultural enterprise, it is recommended to develop audit plans.