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Human resources audit as a tool for the effective use of human resources in agricultural organizations

Received: 6 October 2025

Accepted: 20 October 2025

Available online: 18 November 2025

Subject Heading: CONTROL AND AUDIT

JEL Classification: М41

Pages: 90-103

https://doi.org/10.24891/jtipso

Subject. This article discusses the issues of efficient use of labor resources in agro-industrial complex organizations and analyzes measures that improve employee motivation and labor productivity.
Objectives. Using human resources audit methods, the article aims to assess the efficiency of labor resource utilization in agro-industrial complex organizations of the Krasnodar Krai and, based on the obtained results, develop measures that enhance employee motivation and labor productivity.
Methods. For the study, I used the methods of case study and comparative analyses, analytical methods, and time series analysis, as well.
Results. The article assesses the effectiveness of the company's use of labor resources. Based on the results obtained, the article proposes the author-developed measures aimed at improving employee motivation and the efficiency of labor resource utilization. It also economically justifies the feasibility of implementing a programme of additional social guarantees for employees of large agricultural companies upon retirement.
Conclusions and Relevance. Maintaining the personnel potential remains a key task for the management of the economic entity. Conducting a human resources audit and developing measures within its framework to enhance employee motivation are currently in high demand. The implementation of the proposed measures will help the management of large agricultural sector companies retain their human resources potential, improve personnel policies, and have a positive impact on their financial performance. The research results can be used in the activities of large agricultural companies.

Keywords: analytical procedures, remuneration, motivation

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