Food Industry <br />Economics

Food Industry

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

Features of accounting cost of production in the wine making industry

Yevtushevska O.; Evseeva E.; Pryimak V.

Key words: accounting; costs; cost; calculation; finished products; production.

Page: 95-101


The article outlines and discusses the features of accounting of the cost of production at the wine industry enterprises, examines the theoretical aspects of accounting for the cost of production, considers the essence and components of the cost of production. A comparative analysis of the peculiarities of accounting in LLC "PTK Shabo" and CJSC "Odessa Champagne Wine Factory" has been carried out.
The wine industry, previously a highly prospective branch of the economy, isn’t currently experiencing the best in times. In order to raise winemaking to a higher level of development, it is necessary to take effective measures. The activity of wineries is very diverse and includes the procurement and processing of grapes, the production and processing of wine materials, the preparation and bottling of finished wine, cognac spirits aging, processing of wine wastes and sale of finished products. In the wine industry, cost accounting and the calculation of the prime cost of the main production are carried out by a remaking method. At this time, the transfer of semi-finished products of their enterprise from one shop (repartition) to another is reflected in the accounting at the actual cost price. If the product within the redistribution has not passed all technological operations, it is considered an incomplete production. In value terms, these are expenses for the unfinished technological stage, for which the enterprise has not yet recognized the income.
The definition and construction of the objects for planning, accounting, evaluation and calculation of the cost of production of winemaking will ensure a systematic and unified approach to the formation of costs when planning and calculating production costs, determining financial results taking into account the Regulations (standards) of accounting.
After analyzing the educational literature, it has been concluded that most authors pay little attention to the peculiarities of cost accounting. A comparative analysis of cost accounting in LLC "PTK Shabo" and CJSC "Odessa Champagne Wine Factory" showed that there were no significant differences in cost accounting, and it has been concluded that raw materials and materials account for the bulk of the cost of the production at wineries.


1. P(S)BO 16 «Vytraty», zatverdzhene nakazom Minfinu Ukrainy vid 31.12.1999 r. № 318: za stanom na 11.11. 2016 r. (2016). Retrieved from
2. Tkachenko, N. M., Borovych, O. V., Tsiutsiak, I. L., & Tsiutsiak, A. L. (2014). Finansovyi oblik 2(N. M. Tkachenko, Ed.). Kyiv: Alerta.
3. Plaksiienko, V. Ia., Marmul, L. O., & Marenych, T. H. (2014). Bukhhalterskyi oblik u vyrobnychykh ta ahroservisnykh kooperatyvakh. Kyiv: Tsentr uchbovoi literatury.
4. Hudz, N. V., Denchuk, P. N., & Romaniv, R. V. (2016). Bukhhalterskyi oblik (2-e vyd., pererob. i dop. ed.). Kyiv: Tsentr uchbovoi literatury.
5. Kosova, T. D. (2012). Orhanizatsiia i metodyka ekonomichnoho analizu. Kyiv: Tsentr uchbovoi literatury.
6. Hetman, O. O. (2010). Ekonomika pidpryiemstva. Kyiv: Tsentr uchbovoi literatury.
7. Tkachenko, S. A. (2005). Formuvannia i oblik povnoi sobivartosti produktsii (robit, posluh). Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Ekonomichni nauky: zb. nauk. pr., (7), 1st ser., 453-456.
8. Hamova, O. V. (2012). Oblik vyrobnychoi sobivartosti produktsii: teoretychni aspekty. Ekonomichnyi visnyk Donbasu, (3), 40-46.
9. Ievtushevska, O. O. (2016). Teoretychni aspekty vprovadzhennia metodu biudzhetuvannia vytrat na vyrob-nytstvo. Ekonomika kharchovoi promyslovosti, 8(2), 64-69. doi:10.15673/fie.v8i2.132
10. Makarova, H. S. (2016). Udoskonalennia obliku ta formuvannia sobivartosti hotovoi produktsii pid-pryiemstva. Ekonomika i suspilstvo, (3), 527-533

DOI: 10.15673/fie.v9i4.750

Download PDF