Home  Journals  International Accounting  10(304) - 2014 March

Improvement of costs accounting on wine and cognac producing enterprises

Available online: 9 March 2014

Subject Heading: Account problems

JEL Classification: 

Pages: 22-27

The article describes the theoretical, organizational and methodical aspects of costs accounting of wine and brandy producing enterprises. The author develops a structure of account section 20 “Mainline production” to ensure the organization and control of costs accounting at wine and cognac producing enterprises in the better way.

Keywords: Keywords: costs, cost accounting, cost value, technological conversion, semi-finished products

References:

1. Kostiukova E.I., Bashkatova T.A., Bashkatova N.A. Vliianie tekhnologii i organizatsii proizvodstva na postroenie sistemy upravlencheskogo ucheta [The influence of technology and production organization on functioning of the management accounting system]. Mezhdunarodnyi bukhgalterskii uchet – International accounting, 2011, no. 39, pp. 18–24.
2. Nemchev B.D. Uchet i sokhrannost' vinodel'cheskoi produktsii [Accounting and safety of wine products]. Kishinev, Kartia Moldoveniaske Publ., 1986, 307 p.

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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