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{"id":20256,"date":"2025-06-01T11:03:18","date_gmt":"2025-06-01T08:03:18","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=20256"},"modified":"2025-06-01T11:03:18","modified_gmt":"2025-06-01T08:03:18","slug":"accounting-and-analytical-support-for","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/accounting-and-analytical-support-for\/","title":{"rendered":"Dubinina M., Cheban Yu., Syrtseva S., Luhova O. Accounting and Analytical Support for Cost Management at Winemaking Enterprises under Conditions of Economic Instability"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong> M41, M11, D24, L66.<\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V50(2025)-09<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Dubinina Maryna,<\/strong>\u00a0Doctor of Sciences in Economics, Professor, Head of Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-3993-0622<\/span><\/a>
\ne-mail: <\/strong>dubinina@mnau.edu.ua<\/span><\/a><\/p>\n

Cheban Yuliia,<\/strong> PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0002-8231-2918<\/span><\/a>
\ne-mail: <\/strong>heban@mnau.edu.ua<\/span><\/a><\/p>\n

Syrtseva Svitlana,<\/strong> PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-4824-3741<\/span><\/a>
\ne-mail: <\/strong>sirceva@mnau.edu.ua<\/span><\/a><\/p>\n

Luhova Olha,<\/strong> PhD in Economics, Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-4432-0295<\/span><\/a>
\ne-mail: <\/strong>lugova@mnau.edu.ua<\/span><\/a><\/p>\n

 <\/p>\n

Accounting and Analytical Support for Cost Management at Winemaking Enterprises under Conditions of Economic Instability<\/h2>\n

Abstract. Introduction<\/i><\/b>. 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.<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. 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.<\/span><\/i><\/p>\n

Results<\/i><\/b>. 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.
\n<\/span><\/i><\/p>\n

Conclusions<\/i><\/b>. 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.
\n<\/span><\/i><\/p>\n

Keywords<\/b>: costs, accounting, winery, economic instability, management accounting, costing, analytical support, strategic planning.<\/span><\/i><\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Marchuk, U. O. (2025). Derzhavnyy kontrol upravlinnya ukrayins’koho vyrobytstva na shlyakhu do yevrointegratsiyi. <\/span>Aktual’ni pytannya ekonomichnykh nauk<\/span><\/i>, (7). https:\/\/doi.org\/10.5281\/zenodo.14768236<\/span><\/li>\n
  2. Zhang, C., & Rosentrater, K. A. (2019). Estimating economic and environmental impacts of red-wine-making processes in the USA. <\/span>Fermentation, 5<\/span><\/i>(3), 77. https:\/\/doi.org\/10.3390\/fermentation5030077<\/span><\/li>\n
  3. Fragoso, R., & Vieira, A. A. C. (2022). Efficiency analysis of the Portuguese wine industry using accounting and operational metrics. <\/span>Results in Engineering, 14<\/span><\/i>, Article 100389. https:\/\/doi.org\/10.1016\/j.rineng.2022.100389<\/span><\/li>\n
  4. Yevtushhevs’ka, O. O., & Khamardyuk, A. B. (2018). Osoblyvosti obliku i analizu vytrat diyal’nosti na pidpryyemstvakh vyrobytnoyi haluzi. <\/span>Food Industry Economics, 10<\/span><\/i>(1), 81\u201386.<\/span><\/li>\n
  5. Yevtushhevs’ka, O., Yevsyeieva, K., & Pryimak, V. (2017). Osoblyvosti obliku sobivartosti produktsiyi u vyrobytn\u0456\u0439 haluzi. <\/span>Food Industry Economics, 9<\/span><\/i>(4), Article 750. https:\/\/doi.org\/10.15673\/fie.v9i4.750<\/span><\/li>\n
  6. Skotnikova, L. P., & Safronova, A. O. (2018). Upravlinnya pidvyshchennyam efektyvnosti diyal’nosti pidpryyemstv vyrobytnoyi haluzi. <\/span>Visnyk NTU “KhPI”. Seriia: Ekonomichni nauky<\/span><\/i>, (48), 73\u201377. https:\/\/doi.org\/10.20998\/2519-4461.2018.48.12<\/span><\/li>\n
  7. Sarkiisyan, H., & Lihanenko, M. (2020). Analiz innovatsiynoho seredovyshcha rozvytku vyrobytnykh pidpryyemstv yak infrastruktural’noyi skladovoyi vynnykh marshrutiv. <\/span>Yevropeys’kyi naukovyi zhurnal ekonomichnykh ta finansovykh innovatsiy, 2<\/span><\/i>(6), 55\u201365. https:\/\/doi.org\/10.32750\/2020-0205<\/span><\/li>\n
  8. Martinho, V. J. P. D. (2022). <\/span>Efficiency analysis of the Portuguese wine industry using accounting and operational metrics<\/span><\/i> [Electronic resource]. ResearchGate. https:\/\/www.researchgate.net\/publication\/359232964_Efficiency_analysis_of_the_Portuguese_wine_industry_using_accounting_and_operational_metrics<\/span><\/li>\n
  9. BizAgro. (2024, April 2). Koblevo skorytylo chystyy prybutok mayzhe na 33 %. <\/span>BizAgro<\/span><\/i>. https:\/\/bizagro.com.ua\/koblevo-skorotilo-chistij-pributok-majzhe-na-33<\/span><\/li>\n
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  13. Hutsalenko, L. V., Kolesnikova, O. M., Lepetan, I. M., Marchuk, U. O., & Mel’ian’kova, L. V. (2020). <\/span>Upravlins’kyi oblik: navchal’nyi posibnyk<\/span><\/i>. Kyiv: Tsentr uchbovoyi literatury.<\/span><\/li>\n
  14. Drury, C. (2018). <\/span>Management and cost accounting<\/span><\/i> (10th ed.). Andover: Cengage Learning.<\/span><\/li>\n
  15. Datar, S. M., & Rajan, M. V. (2018). <\/span>Horngren\u2019s cost accounting: A managerial emphasis<\/span><\/i> (15th ed.). Harlow: Pearson. https:\/\/surl.li\/rmqhwf<\/span><\/li>\n<\/ol>\n

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    Dubinina M., Cheban Yu., Syrtseva S., Luhova O. (2025). Accounting and Analytical Support for Cost Management at Winemaking Enterprises under Conditions of Economic Instability. Modern Economics, 50(2025), 66-74. DOI: https:\/\/doi.org\/10.31521\/modecon.V50(2025)-09.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: M41, M11, D24, L66. DOI: https:\/\/doi.org\/10.31521\/modecon.V50(2025)-09 [\/vc_column_text][vc_column_text]Dubinina Maryna,\u00a0Doctor 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
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