Yurchuk N. Organization of accounting work and its payment on agricultural enterprise

Object of research: the process of organization and methods of accounting wages on farms. Objective: To develop science-based theoretical and practical recommendations for improvement of accounting work and pay on farms. Methods: historical, logical, inductive, deductive, economic statistics, economic, logical, systematic and structured analysis, information and economic-mathematical modeling, graphic, economic control. Scientific novelty: the first time a model of wage records, built allowing for the stages and phases of accounting in agricultural enterprises to harmonize accounting and control of information flows and improve management decisions, defined the term "mobile workstation accountants"; methodical approaches to forming information of the subsystem of accounting work and pay on farms in the computer environment according to levels of government to meet the needs of internal and external users of information, form of log-order № 5B agricultural and information to it; model of internal control work and pay as farmer, were further developed definition of "wages", to calculate the baseline minimum hourly wage, the definition information of the subsystem of accounting work and its remuneration; support the optimal structure and responsibilities bonds of accounting staff, standardization of control information flows.