Improvement of management accounting in the viticulture and winemaking industry based on adaptation of foreign cost management methods

Abstract

The article provides theoretical justification for the use of accounting and analytical tools of information support in the viticulture and winemaking industry to maintain its competitiveness in unstable economic and political conditions. One of the key tasks in improving the efficiency of domestic production in the context of a decline in the pace of economic development and restrictions on financing domestic enterprises is to find tools and methods for improving business processes in order to optimize all resources of the enterprise. To solve this problem, the article presents the author’s model of using the accounting system and adapting the accounting and analytical tools for target-costing and kaizen-costing using the example of economic entities in the viticulture and winemaking industry.