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To obtain objective information about the level of staff remuneration and the possibilities of making effective managerial, including personnel, decisions, analytical procedures for the monetary assessment of the labour component of the organization have been developed. It is proposed to conduct a monetary assessment sequentially by means of implementing four analytical procedures for comparing the average monthly wage of personnel: with the established minimum wage; with a living wage; with the average wage in the region; with an average wage by type of economic activity. The results of a monetary assessment of the labour component of the Voronezh region sugar factories over a six-year period indicate the economic inappropriateness of using the minimum wage and the subsistence minimum as criteria. First, the values of these indicators do not correspond to the level of economic development of the region and do not provide for the satisfaction of the real needs of the working-age population. Secondly, their use to verify compliance with legal requirements is correct only at the individual level, and not throughout the organization. It was found that the level of staff remuneration in the organizations under study is lower than the regional average in 82% of cases. The results of the sectoral assessment indicate the absence of a unified approach to the remuneration of the personnel of organizations for labour, including those included in one holding.

Process-cost analysis involves the implementation of appraisal procedures at each stage of adding value, which is considered as the main source of achieving the interests of personnel, owners and the state. The main goal of this study is to verify the existing methodological approaches to assessing the labor productivity of personnel in processing organizations of the agro-industrial complex, to assess the dynamic ratio of productivity and wages, based on methodologically justified assessment procedures that ensure the implementation of the advantages of process-cost analysis and eliminate the disadvantages of traditional methods. In order to improve the analytical suitability of the results of the process-cost analysis of labor results, three areas of key stakeholders’ interest are identified, for each of which corrective operations are provided that provide not only the possibility of a retrospective analysis, but also predicting the possibility of parity of interests. Based on the results obtained, it was concluded that the share of value added in total revenues is low, the level of wages is unreasonable and, consequently, significant disparities in the distribution of value added. The inconsistency of the criterial assessment of the dynamic ratio of labor productivity and its payment in modern conditions has been proved.