Modern information technologies for studying the cost of working time as an important tool for effective management of business processes

Relevance . In the context of economic, social and socio-political changes, growth and increased competition, it is becoming increasingly interesting to study the issues of scientific organization and labor rationing, as well as factors affecting labor productivity, and, ultimately, the effectiveness and profitability of production processes in general. There is an objective need to improve not only the methods of managing the cost of working time, but also to skillfully apply modern digital technologies. That is why it is so important to develop and modify, in accordance with the requirements of the market environment, methods, tools and methods of analysis using artificial intelligence (AI) when studying the cost of working time of employees of an organization. The purpose is based on the study of theoretical and methodological approaches to improving the system of organization and rationing of labor, to provide a scientific justification for the relevance of the development of the processes of accounting for working hours of employees of the organization through the integration of modern information technologies. Objectives : to analyze the existing approaches to the organization and rationing of labor; to identify the potential of integrating modern information technologies into the processes of working time accounting; to develop practical recommendations for improving the system of accounting for the working hours of employees of the organization using modern information technologies. Methodology . The theoretical and practical basis for the study of modern approaches to the modernization of the system of organization and rationing of labor at the enterprise were the methods of analyzing literary sources, statistical data, expert assessments, as well as using an integrated approach. Results . The result of the research in the work is a comprehensive analysis of the use of artificial intelligence (AI) in studying the cost of working time to modify the processes of rationing labor functions through the integration of information technologies. Conclusions . In the course of the study, we proved the positive effect of the introduction of modern information technology systems at the enterprise, as well as scientifically substantiated the relevance of the development of processes for analyzing the cost of working time and rationing employees of enterprises through the integration of modern information technologies.