Issues of stimulation of efficient agrarian labour within the framework of a business accounting system

The article presents the main issues of stimulation of efficient agrarian labour within the framework of a business accounting system. The trends of salaries correlation between agriculture and industry are shown, as well as the influence of salary level on the production efficiency of agricultural enterprises in Omsk region (due to the data of regional Ministry of Agriculture and Food). It has been revealed that the farms where salary level is higher have also higher figures of commercial production, crops and livestock productivity along with better results of productive and financial activities. At that the problem of enhancement of intrafarm economic relations at the enterprises within a business accounting system that are a key condition for efficiency and agrarian salaries growth becomes very acute. A conclusion is drawn that the growth of economic efficiency must be provided by the growth of efficiency in the use of capital and resources and not by the low cost of labour.