Dubinina Maryna, Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-3993-0622
e-mail: dubinina@mnau.edu.ua

Cheban Yuliia, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-8231-2918
e-mail: heban@mnau.edu.ua

Syrtseva Svitlana, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-4824-3741
e-mail: sirceva@mnau.edu.ua

Luhova Olha, PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0003-4432-0295
e-mail: lugova@mnau.edu.ua

Accounting and Analytical Support for Cost Management at Winemaking Enterprises under Conditions of Economic Instability

Abstract. Introduction. This article examines the theoretical and practical foundations of accounting and analytical support for cost management in winemaking enterprises facing economic instability. The article emphasizes that war-induced disruptions, inflationary pressures, and logistical challenges require adaptive accounting models that are tailored to the multi-stage, resource-intensive nature of wine production.

Purpose. The study aims to develop an integrated cost accounting and analysis system that aligns with industry-specific characteristics, such as seasonality, prolonged production cycles, and high fixed costs, and that supports strategic decision-making under turbulent economic conditions.

Results. Based on a case study of JSC Koblevo, this paper demonstrates how implementing process-based (stage) costing, responsibility-center accounting, and product-line expense tracking enables management to identify key cost drivers, such as raw material consumption during primary processing, energy use during fermentation, and storage losses during aging. This allows them to pinpoint areas for improvement and uncover internal reserves. Detailed segmentation of material, labor, depreciation, and overhead expenses facilitates month-to-month variance analysis. For example, it revealed a 6.4% increase in asset values and a sevenfold rise in receivables, which informed necessary normative adjustments. Finally, a benchmarking comparison with the industry leader, PJSC “Shabo”, confirmed that these analytical tools significantly enhance budget discipline and optimize resource allocation. This leads to more precise cost forecasts and strategic investment decisions.

Conclusions. A multi-level accounting-analytical framework integrating managerial accounting techniques, automated reporting, and internal control mechanisms enhances the winemaking sector’s resilience and profitability. Adopting centers-of-responsibility costing, ABC methods, and targeted loss monitoring enables enterprises to optimize cost structures, mitigate liquidity risks, and maintain competitive performance in unstable economic environments.

Keywords: costs, accounting, winery, economic instability, management accounting, costing, analytical support, strategic planning.

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