Accounting for the expenses for the payment of the staff of the organization

The article discusses the features of accounting for wages in the agricultural sector of the economy. At present, the organization has the right to determine for itself what forms and systems of remuneration will function in the organization. Depending on this, the procedure for reflecting business transactions related to the remuneration of personnel on the accounts of accounting is established. Each organization independently approves its own effective system of control over settlements with personnel for remuneration, in many respects the choice depends on the current system of organization of accounting, tax, management and analytical accounting. In the agricultural sector of the economy, as well as in other sectors, there is a need to introduce more efficient wage systems that would take into account not only the performance of the functional duties of employees, but also take into account the contribution of each employee to the achievement of the organization’s goals, contribution to the increase in financial and economic indicators. The purpose of this article is to develop proposals for optimizing the wage system using KPI indicators for the agricultural sector of the economy. The proposed indicators will allow, in our opinion, to increase the efficiency of the use of the wage fund, to increase staff satisfaction with the system of material incentives.