THE ROLE OF ACCOUNTING INFORMATION IN ENSURING EFFECTIVE COST MANAGEMENT IN WINERY ENTERPRISES: NATIONAL AND INTERNATIONAL CONTEXT
The role of accounting information in the process of cost management at wineries is studied, modern approaches to assessing production efficiency are considered, based on both national and international experience. The peculiarities of management accounting in the food industry, in particular in winemaking, are analyzed, and the need to use analytical tools for strategic decision-making is substantiated.
Authors
- Maryna Dubinina (ORCID: https://orcid.org/0000-0002-3993-0622)
Publication Details
- Published
- 2025-05-01
- DOI
- https://doi.org/10.31521/978-617-7149-86-5-89
- Primary Topic
- Financial Reporting and Valuation Research
- Type
- article
- Field-Weighted Citation Impact
- 0.00