UDC 657.47
Biryuk E., Candidate of Economic Sciences, associate professor, professor of the Department of Accounting, Control and Taxation of Agribusiness, State Higher Educational Establishment “Vadym Hetman Kyiv National Economic University”, Kyiv, Ukraine
INFORMATION SUPPORT FOR PRODUCTION MANAGEMENT OF VINEYARD PRODUCTION
The purpose of the article is to study, critically evaluate the theoretical provisions, the current practice and the regulatory legal regulation of information management for the production of winegrowing products. Analyzing, systematizing and summarizing the scientific works of scientists regarding documentary provision of production of viticulture, it was justified to develop primary documents for the recording of costs for the production of viticulture, in particular the accounting of labor costs of temporary (seasonal) workers, as well as specialized forms of documents for posting goods received from Harvest (the Diary of receipt of production of viticulture for viticulture farms) and a system of documents regarding the entry of wine Hell in processing plants (Surface to send grapes for processing or procurement item Register accompanying invoices, receipts at the Admissions grape harvesting). Provided suggestions for information support for the production of viticulture products will significantly increase the level of organization of documentary support for their accounting for management needs at specialized wine-growing enterprises.
Key words: accounting, production, expenses, primary documents, viticulture products.
JEL Classification: D 20; F 14; J 43
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Українська