Cost Classification in Winemaking: Problems and Prospects
Journal Title: Бізнес Інформ - Year 2014, Vol 7, Issue 0
Abstract
The purpose of this article is to summarize the position on the classification, the formation of a theoretical study of classifications and delineation of the costs in the field of winemaking. The basis of the choice of classification is based on the needs of the management system and its basic functions. It is reasonable to conclude that the use of the classification must be accompanied by achieving the best performance of the enterprise. As a result of research, taking into account the existing position in this regard, a classification of expenditure corresponding to the specifics of the wine industry enterprises was proposed, which allows for greater control over the costs of the various stages of production, as well as contributes to the effectiveness of the whole. Prospects of the further research are to provide the foundations to reflect the costs for the proposed classification groups in the system documentation and accounting records.
Authors and Affiliations
Vasyl Kondrych
Keywords
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