Analysis of the Use of Labor Resources in Agricultural Organizations

The construction of contemporary integrated management reporting, considering the specific features of agricultural business in the conditions of the digital economy, contributes to making correct operational management decisions. Labor remuneration is a crucial link in the production management system. Its proper organization promotes labor productivity growth and the profitability of the economic entity. Ensuring food security at the regional and national levels requires creating comfortable conditions for living and working for specialists involved in agriculture, which implies allocating funds for housing improvement, construction of roads with solid surfacing, gas networks, schools, and hospitals. Agricultural producers currently experience a certain deficit in key industry specialists. On the other hand, agricultural producers strive to reduce the average annual workforce to cut labor costs, thus reducing production costs for the industry and the products’ cost price. The competence of the chief industry specialist largely determines the financial and economic indicators of the industry’s functioning, especially in crop production and dairy farming, the specific feature of which lies in working with biological assets (plants and animals), as well as the high cost of errors in agricultural crop cultivation technologies in specific locations and specific weather conditions of each reporting period, and the technology of cattle farming, which is difficult to rectify.