Holovachko V. Accounting and control costs for wineries.

The dissertation investigates the theoretical and methodological fundamentals of accounting and cost control wineries. The research on the definition of economic content categories of "costs", "cost", "cost" analysis of existing national and international approaches to the problem of classification and study of the impact of organizational and technological characteristics of wine production in the organization of accounting and cost control.Correlation of organizational features tehnichnolohichnyh wineries such components and methods of accounting and cost control as: accounting and control nomenclature, information, personnel, maintenance of accounting and cost control, accounting methods and cost control, primary, analytical, synthetic and consolidated accounting costs.The possibility of cost accounting centers under the responsibility of the position control and the necessary information for management decisions.