Lukashova O. Perfection of the account and found the cost prices of production of winemaking.

Object of research - registration of costs and calculation of the cost price of commodity. The purpose of research - perfecting of the registration of costs and calculation of the cost price of commodity in view of features winemaking. Research method and instrumentation - methods of the logical analysis; expert estimations; balance method; methods of grouping; an index method. Theoretical results and novelty - the expediency of usage of discounting for updating the cost of oddments wine of materialises justified; the procedure of the registration of costs on production branded fault and nomenclature of the articles of the manufacturing cost price of commodity is improved. Practical outcomes and the novelty - is improved a technique The registration and distribution of indirect costs concerning features of winemaking; the matrix model of conformity of the calculation articles to members of costs is designed; is improved operational technique of an estimation both registration of direct costs and change of a structure of the manufacturing cost price wine of commodity. Degree of an intrusion - scientific rules are debated on 3 conferences, are published in 9 works and inserted on three firms. An orb of usage - winemaking an industry.