Kondrych V. Accounting and analysis of winemaking products

3. Object – processes of production of winemaking products. Purpose – development of theoretical, methodological and organizational principles of accounting and cost analysis as the basis for optimizing the production of wine and increasing productivity and efficiency of enterprises of this sector on the basis of substantiation proposals aimed at qualitative change of information database for management of alternatives. Methods – general and special scientific ways of knowing phenomena, comparative analysis, generalization, grouping, logical analysis, modeling, abstraction, economic and statistical methods, the method of induction, deduction and synthesis, settlement and analytical methods, the method of expert assessments and control questions. Findings – theoretical generalization and new solution of actual scientific problem consists in the development of conceptual and theoretical positions, organization and methods of accounting and analysis of wine production. Originality – procedure for conducting accounting of general production expenses has been improved by opening analytical accounts for separate accounting of expenses for maintenance and exploitation of production equipment and facilities, facilities for aging wine, transportation costs and expenses associated with the production management; structural elements of the accounting policies on accounting of costs at winemaking enterprises are proposed; five-phased sequence for conducting complex economic analysis of winemaking production is substantiated; the scheme for budget formation at winemaking enterprises is constructed; interpretation of the term “winemaking production”, “production costs” is developed; the approach to the singling out the centers of costs and spheres of responsibilities at winemaking enterprises is proposed; indicators are developed and formalized; step by step scheme of comprehensive economic analysis of winemaking production, which is based on consideration of external and internal factors of influence, is constructed; the model of estimates the level of adaptability of analysis techniques to inquiries of management and specific of winemaking enterprises and block diagram of its implementation with the corresponding algorithm for calculation of indicators is developed. The results of research are introduced into the activity of Joint Venture “Iceberg Ltd”, LTD “Fruit Master Foods”, LTD “Cotnar-M”, JSC “Galicia Distillery”, State Enterprise of Agro-industrial Company “Leanka” and into the educational process of Ternopil National Economic University. Sphere of usage – activity of winemaking enterprises.