The wine industry, along with the main products, produces the significant volumes of by-products (yeast sediment, cream of tartar, tartrates, carbon dioxide, brandy bards, sewage, etc. In practice, only a very small portion of these materials is recycled. The further processing of these resources represents one of the reserves to enhance production efficiency, which in turn, requires improving of the situation in this segment of accounting practices. In this work, the author offers a methodical approach based on separate accounting of the main products, as well of by-products and which enables to calculate a more accurate cost of by-products. The author makes a conclusion that accounting system should give a true and fair view of the given aspect of activities. The paper emphasizes that it is necessary to pay special attention to the proportion of costs attributable to the disposal of by-products with a view to identify the reserves of increase of production efficiency.
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