Improvement of methods for analysis of wage when using digital technologies

The article outlines certain methodological aspects of assessing the use of the wage fund and the degree of influence of the main factors on its change in order to substantiate for future management decisions on the most efficient use of costs. Assessment of the dynamics and reasons for changes in labor costs is one of the most labor-intensive processes in analytical research, requiring a careful selection of factors and determination of their mutual influence on each other. In modern conditions, the use of computer technology makes it possible to increase the productivity of an analyst and introduce new approaches to factor analysis, both in general and for individual elements. The use of information technologies also makes it possible to expand and refine the traditional factor models used in economic analysis. To obtain more objective results of assessing the impact of changes in factor indicators, an extended factor model is proposed, which makes it possible to analyze in detail the reasons that affect the savings or cost overruns of funds used for wages. The implementation of calculations within the framework of the presented model can be carried out using modern software tools. Key words: wage fund, labor productivity, wage intensity, economy, advance coefficient.