Danubius International Conferences, 14th International Conference The Danube - Axis of European Identity
Considerations Regarding the Organization of Cost Accounting and Recording the Volume of Vineyard Production
Last modified: 2024-06-09
Abstract
The purpose of the article is to analyze the organization of managementaccounting in a vineyard, the mechanism of cost formation, and the accounting of thevolume of grape production obtained after the harvest process is completed.In this regard, the author of this article, through the lens of the main sections ofmanagement accounting (cost accounting and costing), presents several considerationsthat establish the methodology for accounting for production costs and calculating thecost of manufactured products, as well as the characteristics of biological assetaccounting, recording the volume of production, and associated costs.By highlighting the key aspects, based on advanced experience and presenting the bestpractices in the field, the mentioned work, taking into account the informational-decisional needs, the management accounting model adopted and the organizational-technological nuances of the entrepreneurship subjects, aims to offer professionalsaccountants and managers involved possible directions for improving the process oforganizing cost records and recording the volume of vine production obtained
