id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-3124	Marchuk, Uliana; Voloshchuk, Lidiia; Khodzytska, Valentyna	ACCOUNTING FOR THE COSTS AND ACTIVITIES OF WINERIES: METHODOLOGY AND INDUSTRY MODELS	2025	13	.pdf	application/pdf	8037	345	34	To summarise the analysis of national and international approaches to the construction of wine production cost accounting, two consistent accounting models that are inherent and optimal for this industry are worthy of highlighting. The article discusses the peculiarities of creating cost accounting models for the winemaking industry, considering its specific characteristics and the current regulatory requirements.	cache/issue-3124.pdf	txt/issue-3124.txt