ACCOUNTING FOR THE COSTS AND ACTIVITIES OF WINERIES: METHODOLOGY AND INDUSTRY MODELS

The article discusses the peculiarities of creating cost accounting models for the winemaking industry, considering its specific characteristics and the current regulatory requirements. The study focuses on the cost accounting systems of wine producers, which are influenced by technological, organisational and regulatory factors. The study aims to determine the most effective model for accounting for wine production costs, by critically analysing and generalising existing national and international models for accounting for these costs. The problem lies in the lack of a unified cost accounting model that is tailored to domestic wine production conditions. Methodology. The classification of enterprises is based on a comprehensive analysis of legislation, statistical data and enterprise practices. The types of enterprises are divided according to their accounting obligations. The dynamics of the development of the grape and wine sector in Ukraine is determined, and the implementation of accounting principles in choosing a cost accounting model is investigated. The following comparative characterisation of cost accounting models is presented, with consideration given to the industry-specific nuances of production. The sequence of calculating the cost of crop production is illustrated, and the accounting transitions in the winemaking process, in particular at the stage of wine bottling, are described in detail. Proposals have been formulated to integrate normative and pre-distribution methodologies within a unified cost accounting model. The primary findings of the study suggest that a combined approach to cost accounting, integrating regulatory and permissive methods adapted to the technological cycle of winemaking, is a viable proposition. The application of this model facilitates the consideration of seasonality in production, the unique characteristics of fermentation processes, and the intricacies of product cost formation. The implementation of rational accounting models has been demonstrated to enhance the efficiency of cost management, provide a rational basis for pricing decisions, and improve the financial statements of wineries. Value/Originality. The proposed methods can be used to develop accounting policies, improve management accounting systems, and develop internal standards for wine-producing enterprises.