Food Industry <br />Economics

Food Industry
Economics

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


Features of accounting and analysis of activity expenditure in vineyard companies

Yevtushevska O.; Khamardyuk A.

Key words: accounting; costs; wine industry; operating costs; analysis; cost; sales costs; administrative costs.

Page: 81-86

Abstract

The article outlines and discusses the specifics of accounting and analysis of the costs of activities at the wine industry enterprises, explores the theoretical aspects of accounting of activity costs, the methodology for analyzing the costs of activity. Also features of the accounting of expenses of activity at the enterprises of a wine-making branch of Odessa are investigated.
In the production of products there is a systematic combination of various production resources, namely, material, labor, technological, organizational ones and creation of new types of products. Therefore, to increase the economic level of the state and business entities, it is necessary that the production process should be effective. The object of accounting for costs in the wine industry is grape crops (or groups of crops), costs for wine production, costs to be allocated, other costs. Synthetic and analytical accounting of activity costs is maintained on such accounts as: 90 "Cost of sales", 92 "Administrative costs", 93 "Sales costs", 94 "Other operating expenses", 96 "Losses from participation in equity", 97 " Other costs ", 98" Income tax ".
The main tasks of accounting of the costs of activities include: information support of the administration of the enterprise for making managerial decisions, monitoring and controlling the actual level of costs in relation to their regulatory and planned size; calculation of the cost of production. In the management of costs, the operational information of receipt of costs is of the most important value, which allows you to interfere with the production potential and optimize it.
Efficiency means obtaining the maximum level of profitability of production with a minimum (optimal) cost of resources. The important component of the national economy of Ukraine is the production of wine products, which is carried out in accordance with the legal norms established by the Law of Ukraine "On grapes and grapes."


Referencs

1. Zakon Ukrainy «Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini» vid 16.07.1999 roku № 996 – ХІV: Za stanom na 11 chervnia 2017 r. (2018). Retrieved from http://zakon4.rada.gov.ua/laws/show/996-14.
2. Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 «Zahalni vymohy do finansovoi zvitnosti» zatverdzhene nakazom Ministerstva finansiv 07.02.13 №73 : Za stanom na 14 bereznia 2017 r. (2017). Retrieved from http://zakon3.rada.gov.ua/laws/show/z0336-13.
3. P(S)BO 16 «Vytraty» vid 31.12.99 r. № 318 : Za stanom na 9 serpnia 2013 r. (2013). Retrieved from http://zakon1.rada.gov.ua/cgi-bin/laws/main.cgi?nreg=z0027-00.
4. Matiukha, M. M. (2015). Shliakhy udoskonalennia bukhhalterskoho obliku vytrat diialnosti pid-pryiemstva. Efektyvna Ekonomika, (11), 31-32.
5. Hrytsai, O. (2015). Udoskonalennia obliku vytrat diialnosti promyslovoho pidpryiemstva. Naukovyi Klub, (2), 45-47.
6. Yevtushevska, O. O. (2016). Teoretychni aspekty vprovadzhennia metodu biudzhetuvannia vytrat na vyrobnytstvo. Ekonomika Kharchovoi Promyslovosti, 8(2), 64-69. doi:10.15673/fie.v8i2.132
7. Romashka, O. M. (2014). Otsinka ta oblik vytrat za mizhnarodnymy standartamy zvitnosti. Universytet Ekonomiky Ta Prava «KROK», (5), 198-201.
8. Obniavko, O. V. (2015). Hliakhy vdoskonalennia obliku dokhodiv ta vytrat u torhivelnykh pid-pryiemstvakh. Stan Ta Shliakhy Udoskonalennia v Haluziakh Ekonomiky, (2), 113-115.
9. Kuziv, M. S., Mykhailyshyn, N. P., Hudz, N. V., & Berestetska, O. M. (2013). Oblik v haluziakh promyslovosti. Ternopil: KROK.
10. Kondrych, V. I. (2015). Osoblyvosti haluzi vynorobstva ta yikh vplyv na systemu obliku. Naukovyi Visnyk Khersonskoho Derzhavnoho Universytetu, (12 (2)), 189-192.
11. Plasiienko, V. Ya., & Marmul, L. O. (2014). Bukhhalterskyi oblik u vyrobnychykh ta ahroservisnykh kooperatyvakh. K.: Tsentr uchbovoi literatury.
12. Karpenko, O. V., & Karpenko, K. V. (2012). Upravlinskyi oblik. K.: Tsentr uchbovoi literatury.
13. Tkachenko, N. M. (2011). Bukhhalterskyi finansovyi oblik, opodatkuvannia i zvitnist (5th ed.). K.: Alerta.
14. Mnykh, Ye. V. (2011). Ekonomichnyi analiz. K.: Znannia.
15. Otenko, V. I., & Ivaniienko, V. V. (2015). Teoriia ekonomichnoho analizu. Xarkiv: VD «ShZhEK».

DOI: 10.15673/fie.v10i1.870

Download PDF