ACCOUNTING FOR THE COSTS AND ACTIVITIES OF WINERIES: METHODOLOGY AND INDUSTRY MODELS
Journal: Baltic Journal of Economic Studies
Year: 2025

The article discusses the peculiarities of creating cost accounting models for the winemaking industry, considering its specific characteristics and the current regulatory requirements. The study focuses on the cost accounting systems of wine producers, which are influenced by technological, organisational and regulatory factors. The study aims to determine the most effective model for accounting for wine production costs, by critically analysing and generalising existing national and internatio