id	sid	tid	token	lemma	pos
issue-3124	1	1	baltic	baltic	PROPN
issue-3124	1	2	journal	journal	PROPN
issue-3124	1	3	of	of	ADP
issue-3124	1	4	economic	economic	ADJ
issue-3124	1	5	studies	study	NOUN
issue-3124	1	6	232	232	NUM
issue-3124	1	7	vol	vol	NOUN
issue-3124	1	8	.	.	PUNCT
issue-3124	1	9	11	11	NUM
issue-3124	2	1	no	no	NOUN
issue-3124	2	2	.	.	NOUN
issue-3124	2	3	5	5	NUM
issue-3124	2	4	,	,	PUNCT
issue-3124	2	5	2025	2025	NUM
issue-3124	2	6	this	this	PRON
issue-3124	2	7	is	be	AUX
issue-3124	2	8	an	an	DET
issue-3124	2	9	open	open	ADJ
issue-3124	2	10	access	access	NOUN
issue-3124	2	11	article	article	NOUN
issue-3124	2	12	,	,	PUNCT
issue-3124	2	13	distributed	distribute	VERB
issue-3124	2	14	under	under	ADP
issue-3124	2	15	the	the	DET
issue-3124	2	16	terms	term	NOUN
issue-3124	2	17	of	of	ADP
issue-3124	2	18	the	the	DET
issue-3124	2	19	creative	creative	ADJ
issue-3124	2	20	commons	common	NOUN
issue-3124	2	21	attribution	attribution	NOUN
issue-3124	2	22	cc	cc	VERB
issue-3124	2	23	by	by	ADP
issue-3124	2	24	4.0	4.0	NUM
issue-3124	2	25	1	1	NUM
issue-3124	2	26	kyiv	kyiv	ADJ
issue-3124	2	27	national	national	ADJ
issue-3124	2	28	economic	economic	PROPN
issue-3124	2	29	university	university	NOUN
issue-3124	2	30	named	name	VERB
issue-3124	2	31	after	after	ADP
issue-3124	2	32	vadym	vadym	PROPN
issue-3124	2	33	hetman	hetman	PROPN
issue-3124	2	34	,	,	PUNCT
issue-3124	2	35	ukraine	ukraine	PROPN
issue-3124	2	36	(	(	PUNCT
issue-3124	2	37	corresponding	correspond	VERB
issue-3124	2	38	author	author	NOUN
issue-3124	2	39	)	)	PUNCT
issue-3124	2	40	e	e	NOUN
issue-3124	2	41	-	-	NOUN
issue-3124	2	42	mail	mail	NOUN
issue-3124	2	43	:	:	PUNCT
issue-3124	2	44	mar4ukuliana@kneu.edu.ua	mar4ukuliana@kneu.edu.ua	PROPN
issue-3124	2	45	orcid	orcid	NOUN
issue-3124	2	46	:	:	PUNCT
issue-3124	3	1	https://orcid.org/0000-0003-0971-1303	https://orcid.org/0000-0003-0971-1303	PROPN
issue-3124	3	2	researcher	researcher	NOUN
issue-3124	3	3	i	i	PROPN
issue-3124	3	4	d	d	PROPN
issue-3124	3	5	:	:	PUNCT
issue-3124	3	6	https://www.webofscience.com/wos/author/rid/k-2183-2018	https://www.webofscience.com/wos/author/rid/k-2183-2018	NOUN
issue-3124	3	7	2	2	NUM
issue-3124	3	8	odesa	odesa	NOUN
issue-3124	3	9	polytechnic	polytechnic	ADJ
issue-3124	3	10	national	national	ADJ
issue-3124	3	11	university	university	PROPN
issue-3124	3	12	,	,	PUNCT
issue-3124	3	13	ukraine	ukraine	NOUN
issue-3124	3	14	e	e	NOUN
issue-3124	3	15	-	-	NOUN
issue-3124	3	16	mail	mail	NOUN
issue-3124	3	17	:	:	PUNCT
issue-3124	3	18	voloschuk@op.edu.ua	voloschuk@op.edu.ua	ADJ
issue-3124	3	19	orcid	orcid	NOUN
issue-3124	3	20	:	:	PUNCT
issue-3124	3	21	https://orcid.org/0000-0002-9692-7438	https://orcid.org/0000-0002-9692-7438	PROPN
issue-3124	3	22	researcher	researcher	NOUN
issue-3124	3	23	i	i	PROPN
issue-3124	3	24	d	d	PROPN
issue-3124	3	25	:	:	PUNCT
issue-3124	3	26	https://www.webofscience.com/wos/author/record/v-7757-2018	https://www.webofscience.com/wos/author/record/v-7757-2018	NUM
issue-3124	3	27	3	3	NUM
issue-3124	3	28	kyiv	kyiv	ADJ
issue-3124	3	29	national	national	PROPN
issue-3124	3	30	economic	economic	PROPN
issue-3124	3	31	university	university	NOUN
issue-3124	3	32	named	name	VERB
issue-3124	3	33	after	after	ADP
issue-3124	3	34	vadym	vadym	PROPN
issue-3124	3	35	hetman	hetman	PROPN
issue-3124	3	36	,	,	PUNCT
issue-3124	3	37	ukraine	ukraine	PROPN
issue-3124	3	38	e	e	NOUN
issue-3124	3	39	-	-	NOUN
issue-3124	3	40	mail	mail	NOUN
issue-3124	3	41	:	:	PUNCT
issue-3124	3	42	khodzytska.valentyna@kneu.edu.ua	khodzytska.valentyna@kneu.edu.ua	PROPN
issue-3124	3	43	orcid	orcid	NOUN
issue-3124	3	44	:	:	PUNCT
issue-3124	3	45	 	 	SPACE
issue-3124	3	46	https://orcid.org/0000-0003-2734-763x	https://orcid.org/0000-0003-2734-763x	PROPN
issue-3124	3	47	doi	doi	PROPN
issue-3124	3	48	:	:	PUNCT
issue-3124	3	49	https://doi.org/10.30525/2256-0742/2025-11-5-232-244	https://doi.org/10.30525/2256-0742/2025-11-5-232-244	PROPN
issue-3124	3	50	accounting	account	VERB
issue-3124	3	51	for	for	ADP
issue-3124	3	52	the	the	DET
issue-3124	3	53	costs	cost	NOUN
issue-3124	3	54	and	and	CCONJ
issue-3124	3	55	activities	activity	NOUN
issue-3124	3	56	of	of	ADP
issue-3124	3	57	wineries	winery	NOUN
issue-3124	3	58	:	:	PUNCT
issue-3124	3	59	methodology	methodology	NOUN
issue-3124	3	60	and	and	CCONJ
issue-3124	3	61	industry	industry	NOUN
issue-3124	3	62	models	model	NOUN
issue-3124	3	63	uliana	uliana	PROPN
issue-3124	3	64	marchuk1	marchuk1	PROPN
issue-3124	3	65	,	,	PUNCT
issue-3124	3	66	lidiia	lidiia	VERB
issue-3124	3	67	voloshchuk2	voloshchuk2	PROPN
issue-3124	3	68	,	,	PUNCT
issue-3124	3	69	valentyna	valentyna	NOUN
issue-3124	3	70	khodzytska3	khodzytska3	NOUN
issue-3124	3	71	abstract	abstract	ADJ
issue-3124	3	72	.	.	PUNCT
issue-3124	4	1	the	the	DET
issue-3124	4	2	article	article	NOUN
issue-3124	4	3	discusses	discuss	VERB
issue-3124	4	4	the	the	DET
issue-3124	4	5	peculiarities	peculiarity	NOUN
issue-3124	4	6	of	of	ADP
issue-3124	4	7	creating	create	VERB
issue-3124	4	8	cost	cost	NOUN
issue-3124	4	9	accounting	accounting	NOUN
issue-3124	4	10	models	model	NOUN
issue-3124	4	11	for	for	ADP
issue-3124	4	12	the	the	DET
issue-3124	4	13	winemaking	winemaking	NOUN
issue-3124	4	14	industry	industry	NOUN
issue-3124	4	15	,	,	PUNCT
issue-3124	4	16	considering	consider	VERB
issue-3124	4	17	its	its	PRON
issue-3124	4	18	specific	specific	ADJ
issue-3124	4	19	characteristics	characteristic	NOUN
issue-3124	4	20	and	and	CCONJ
issue-3124	4	21	the	the	DET
issue-3124	4	22	current	current	ADJ
issue-3124	4	23	regulatory	regulatory	ADJ
issue-3124	4	24	requirements	requirement	NOUN
issue-3124	4	25	.	.	PUNCT
issue-3124	5	1	the	the	DET
issue-3124	5	2	study	study	NOUN
issue-3124	5	3	focuses	focus	VERB
issue-3124	5	4	on	on	ADP
issue-3124	5	5	the	the	DET
issue-3124	5	6	cost	cost	NOUN
issue-3124	5	7	accounting	accounting	NOUN
issue-3124	5	8	systems	system	NOUN
issue-3124	5	9	of	of	ADP
issue-3124	5	10	wine	wine	NOUN
issue-3124	5	11	producers	producer	NOUN
issue-3124	5	12	,	,	PUNCT
issue-3124	5	13	which	which	PRON
issue-3124	5	14	are	be	AUX
issue-3124	5	15	influenced	influence	VERB
issue-3124	5	16	by	by	ADP
issue-3124	5	17	technological	technological	ADJ
issue-3124	5	18	,	,	PUNCT
issue-3124	5	19	organisational	organisational	ADJ
issue-3124	5	20	and	and	CCONJ
issue-3124	5	21	regulatory	regulatory	ADJ
issue-3124	5	22	factors	factor	NOUN
issue-3124	5	23	.	.	PUNCT
issue-3124	6	1	the	the	DET
issue-3124	6	2	study	study	NOUN
issue-3124	6	3	aims	aim	VERB
issue-3124	6	4	to	to	PART
issue-3124	6	5	determine	determine	VERB
issue-3124	6	6	the	the	DET
issue-3124	6	7	most	most	ADV
issue-3124	6	8	effective	effective	ADJ
issue-3124	6	9	model	model	NOUN
issue-3124	6	10	for	for	ADP
issue-3124	6	11	accounting	account	VERB
issue-3124	6	12	for	for	ADP
issue-3124	6	13	wine	wine	NOUN
issue-3124	6	14	production	production	NOUN
issue-3124	6	15	costs	cost	NOUN
issue-3124	6	16	,	,	PUNCT
issue-3124	6	17	by	by	ADP
issue-3124	6	18	critically	critically	ADV
issue-3124	6	19	analysing	analyse	VERB
issue-3124	6	20	and	and	CCONJ
issue-3124	6	21	generalising	generalise	VERB
issue-3124	6	22	existing	exist	VERB
issue-3124	6	23	national	national	ADJ
issue-3124	6	24	and	and	CCONJ
issue-3124	6	25	international	international	ADJ
issue-3124	6	26	models	model	NOUN
issue-3124	6	27	for	for	ADP
issue-3124	6	28	accounting	account	VERB
issue-3124	6	29	for	for	ADP
issue-3124	6	30	these	these	DET
issue-3124	6	31	costs	cost	NOUN
issue-3124	6	32	.	.	PUNCT
issue-3124	7	1	the	the	DET
issue-3124	7	2	problem	problem	NOUN
issue-3124	7	3	lies	lie	VERB
issue-3124	7	4	in	in	ADP
issue-3124	7	5	the	the	DET
issue-3124	7	6	lack	lack	NOUN
issue-3124	7	7	of	of	ADP
issue-3124	7	8	a	a	DET
issue-3124	7	9	unified	unified	ADJ
issue-3124	7	10	cost	cost	NOUN
issue-3124	7	11	accounting	accounting	NOUN
issue-3124	7	12	model	model	NOUN
issue-3124	7	13	that	that	PRON
issue-3124	7	14	is	be	AUX
issue-3124	7	15	tailored	tailor	VERB
issue-3124	7	16	to	to	ADP
issue-3124	7	17	domestic	domestic	ADJ
issue-3124	7	18	wine	wine	NOUN
issue-3124	7	19	production	production	NOUN
issue-3124	7	20	conditions	condition	NOUN
issue-3124	7	21	.	.	PUNCT
issue-3124	8	1	methodology	methodology	NOUN
issue-3124	8	2	.	.	PUNCT
issue-3124	9	1	the	the	DET
issue-3124	9	2	classification	classification	NOUN
issue-3124	9	3	of	of	ADP
issue-3124	9	4	enterprises	enterprise	NOUN
issue-3124	9	5	is	be	AUX
issue-3124	9	6	based	base	VERB
issue-3124	9	7	on	on	ADP
issue-3124	9	8	a	a	DET
issue-3124	9	9	comprehensive	comprehensive	ADJ
issue-3124	9	10	analysis	analysis	NOUN
issue-3124	9	11	of	of	ADP
issue-3124	9	12	legislation	legislation	NOUN
issue-3124	9	13	,	,	PUNCT
issue-3124	9	14	statistical	statistical	ADJ
issue-3124	9	15	data	datum	NOUN
issue-3124	9	16	and	and	CCONJ
issue-3124	9	17	enterprise	enterprise	NOUN
issue-3124	9	18	practices	practice	NOUN
issue-3124	9	19	.	.	PUNCT
issue-3124	10	1	the	the	DET
issue-3124	10	2	types	type	NOUN
issue-3124	10	3	of	of	ADP
issue-3124	10	4	enterprises	enterprise	NOUN
issue-3124	10	5	are	be	AUX
issue-3124	10	6	divided	divide	VERB
issue-3124	10	7	according	accord	VERB
issue-3124	10	8	to	to	ADP
issue-3124	10	9	their	their	PRON
issue-3124	10	10	accounting	accounting	NOUN
issue-3124	10	11	obligations	obligation	NOUN
issue-3124	10	12	.	.	PUNCT
issue-3124	11	1	the	the	DET
issue-3124	11	2	dynamics	dynamic	NOUN
issue-3124	11	3	of	of	ADP
issue-3124	11	4	the	the	DET
issue-3124	11	5	development	development	NOUN
issue-3124	11	6	of	of	ADP
issue-3124	11	7	the	the	DET
issue-3124	11	8	grape	grape	NOUN
issue-3124	11	9	and	and	CCONJ
issue-3124	11	10	wine	wine	NOUN
issue-3124	11	11	sector	sector	NOUN
issue-3124	11	12	in	in	ADP
issue-3124	11	13	ukraine	ukraine	PROPN
issue-3124	11	14	is	be	AUX
issue-3124	11	15	determined	determine	VERB
issue-3124	11	16	,	,	PUNCT
issue-3124	11	17	and	and	CCONJ
issue-3124	11	18	the	the	DET
issue-3124	11	19	implementation	implementation	NOUN
issue-3124	11	20	of	of	ADP
issue-3124	11	21	accounting	accounting	NOUN
issue-3124	11	22	principles	principle	NOUN
issue-3124	11	23	in	in	ADP
issue-3124	11	24	choosing	choose	VERB
issue-3124	11	25	a	a	DET
issue-3124	11	26	cost	cost	NOUN
issue-3124	11	27	accounting	accounting	NOUN
issue-3124	11	28	model	model	NOUN
issue-3124	11	29	is	be	AUX
issue-3124	11	30	investigated	investigate	VERB
issue-3124	11	31	.	.	PUNCT
issue-3124	12	1	the	the	DET
issue-3124	12	2	following	follow	VERB
issue-3124	12	3	comparative	comparative	ADJ
issue-3124	12	4	characterisation	characterisation	NOUN
issue-3124	12	5	of	of	ADP
issue-3124	12	6	cost	cost	NOUN
issue-3124	12	7	accounting	accounting	NOUN
issue-3124	12	8	models	model	NOUN
issue-3124	12	9	is	be	AUX
issue-3124	12	10	presented	present	VERB
issue-3124	12	11	,	,	PUNCT
issue-3124	12	12	with	with	ADP
issue-3124	12	13	consideration	consideration	NOUN
issue-3124	12	14	given	give	VERB
issue-3124	12	15	to	to	ADP
issue-3124	12	16	the	the	DET
issue-3124	12	17	industry	industry	NOUN
issue-3124	12	18	-	-	PUNCT
issue-3124	12	19	specific	specific	ADJ
issue-3124	12	20	nuances	nuance	NOUN
issue-3124	12	21	of	of	ADP
issue-3124	12	22	production	production	NOUN
issue-3124	12	23	.	.	PUNCT
issue-3124	13	1	the	the	DET
issue-3124	13	2	sequence	sequence	NOUN
issue-3124	13	3	of	of	ADP
issue-3124	13	4	calculating	calculate	VERB
issue-3124	13	5	the	the	DET
issue-3124	13	6	cost	cost	NOUN
issue-3124	13	7	of	of	ADP
issue-3124	13	8	crop	crop	NOUN
issue-3124	13	9	production	production	NOUN
issue-3124	13	10	is	be	AUX
issue-3124	13	11	illustrated	illustrate	VERB
issue-3124	13	12	,	,	PUNCT
issue-3124	13	13	and	and	CCONJ
issue-3124	13	14	the	the	DET
issue-3124	13	15	accounting	accounting	NOUN
issue-3124	13	16	transitions	transition	NOUN
issue-3124	13	17	in	in	ADP
issue-3124	13	18	the	the	DET
issue-3124	13	19	winemaking	winemaking	NOUN
issue-3124	13	20	process	process	NOUN
issue-3124	13	21	,	,	PUNCT
issue-3124	13	22	in	in	ADP
issue-3124	13	23	particular	particular	ADJ
issue-3124	13	24	at	at	ADP
issue-3124	13	25	the	the	DET
issue-3124	13	26	stage	stage	NOUN
issue-3124	13	27	of	of	ADP
issue-3124	13	28	wine	wine	NOUN
issue-3124	13	29	bottling	bottling	NOUN
issue-3124	13	30	,	,	PUNCT
issue-3124	13	31	are	be	AUX
issue-3124	13	32	described	describe	VERB
issue-3124	13	33	in	in	ADP
issue-3124	13	34	detail	detail	NOUN
issue-3124	13	35	.	.	PUNCT
issue-3124	14	1	proposals	proposal	NOUN
issue-3124	14	2	have	have	AUX
issue-3124	14	3	been	be	AUX
issue-3124	14	4	formulated	formulate	VERB
issue-3124	14	5	to	to	PART
issue-3124	14	6	integrate	integrate	VERB
issue-3124	14	7	normative	normative	ADJ
issue-3124	14	8	and	and	CCONJ
issue-3124	14	9	pre	pre	ADJ
issue-3124	14	10	-	-	ADJ
issue-3124	14	11	distribution	distribution	ADJ
issue-3124	14	12	methodologies	methodology	NOUN
issue-3124	14	13	within	within	ADP
issue-3124	14	14	a	a	DET
issue-3124	14	15	unified	unified	ADJ
issue-3124	14	16	cost	cost	NOUN
issue-3124	14	17	accounting	accounting	NOUN
issue-3124	14	18	model	model	NOUN
issue-3124	14	19	.	.	PUNCT
issue-3124	15	1	the	the	DET
issue-3124	15	2	primary	primary	ADJ
issue-3124	15	3	findings	finding	NOUN
issue-3124	15	4	of	of	ADP
issue-3124	15	5	the	the	DET
issue-3124	15	6	study	study	NOUN
issue-3124	15	7	suggest	suggest	VERB
issue-3124	15	8	that	that	SCONJ
issue-3124	15	9	a	a	DET
issue-3124	15	10	combined	combined	ADJ
issue-3124	15	11	approach	approach	NOUN
issue-3124	15	12	to	to	AUX
issue-3124	15	13	cost	cost	NOUN
issue-3124	15	14	accounting	accounting	NOUN
issue-3124	15	15	,	,	PUNCT
issue-3124	15	16	integrating	integrate	VERB
issue-3124	15	17	regulatory	regulatory	ADJ
issue-3124	15	18	and	and	CCONJ
issue-3124	15	19	permissive	permissive	ADJ
issue-3124	15	20	methods	method	NOUN
issue-3124	15	21	adapted	adapt	VERB
issue-3124	15	22	to	to	ADP
issue-3124	15	23	the	the	DET
issue-3124	15	24	technological	technological	ADJ
issue-3124	15	25	cycle	cycle	NOUN
issue-3124	15	26	of	of	ADP
issue-3124	15	27	winemaking	winemaking	NOUN
issue-3124	15	28	,	,	PUNCT
issue-3124	15	29	is	be	AUX
issue-3124	15	30	a	a	DET
issue-3124	15	31	viable	viable	ADJ
issue-3124	15	32	proposition	proposition	NOUN
issue-3124	15	33	.	.	PUNCT
issue-3124	16	1	the	the	DET
issue-3124	16	2	application	application	NOUN
issue-3124	16	3	of	of	ADP
issue-3124	16	4	this	this	DET
issue-3124	16	5	model	model	NOUN
issue-3124	16	6	facilitates	facilitate	VERB
issue-3124	16	7	the	the	DET
issue-3124	16	8	consideration	consideration	NOUN
issue-3124	16	9	of	of	ADP
issue-3124	16	10	seasonality	seasonality	NOUN
issue-3124	16	11	in	in	ADP
issue-3124	16	12	production	production	NOUN
issue-3124	16	13	,	,	PUNCT
issue-3124	16	14	the	the	DET
issue-3124	16	15	unique	unique	ADJ
issue-3124	16	16	characteristics	characteristic	NOUN
issue-3124	16	17	of	of	ADP
issue-3124	16	18	fermentation	fermentation	NOUN
issue-3124	16	19	processes	process	NOUN
issue-3124	16	20	,	,	PUNCT
issue-3124	16	21	and	and	CCONJ
issue-3124	16	22	the	the	DET
issue-3124	16	23	intricacies	intricacy	NOUN
issue-3124	16	24	of	of	ADP
issue-3124	16	25	product	product	NOUN
issue-3124	16	26	cost	cost	NOUN
issue-3124	16	27	formation	formation	NOUN
issue-3124	16	28	.	.	PUNCT
issue-3124	17	1	the	the	DET
issue-3124	17	2	implementation	implementation	NOUN
issue-3124	17	3	of	of	ADP
issue-3124	17	4	rational	rational	ADJ
issue-3124	17	5	accounting	accounting	NOUN
issue-3124	17	6	models	model	NOUN
issue-3124	17	7	has	have	AUX
issue-3124	17	8	been	be	AUX
issue-3124	17	9	demonstrated	demonstrate	VERB
issue-3124	17	10	to	to	PART
issue-3124	17	11	enhance	enhance	VERB
issue-3124	17	12	the	the	DET
issue-3124	17	13	efficiency	efficiency	NOUN
issue-3124	17	14	of	of	ADP
issue-3124	17	15	cost	cost	NOUN
issue-3124	17	16	management	management	NOUN
issue-3124	17	17	,	,	PUNCT
issue-3124	17	18	provide	provide	VERB
issue-3124	17	19	a	a	DET
issue-3124	17	20	rational	rational	ADJ
issue-3124	17	21	basis	basis	NOUN
issue-3124	17	22	for	for	ADP
issue-3124	17	23	pricing	pricing	NOUN
issue-3124	17	24	decisions	decision	NOUN
issue-3124	17	25	,	,	PUNCT
issue-3124	17	26	and	and	CCONJ
issue-3124	17	27	improve	improve	VERB
issue-3124	17	28	the	the	DET
issue-3124	17	29	financial	financial	ADJ
issue-3124	17	30	statements	statement	NOUN
issue-3124	17	31	of	of	ADP
issue-3124	17	32	wineries	winery	NOUN
issue-3124	17	33	.	.	PUNCT
issue-3124	18	1	value	value	NOUN
issue-3124	18	2	/	/	SYM
issue-3124	18	3	originality	originality	NOUN
issue-3124	18	4	.	.	PUNCT
issue-3124	19	1	the	the	DET
issue-3124	19	2	proposed	propose	VERB
issue-3124	19	3	methods	method	NOUN
issue-3124	19	4	can	can	AUX
issue-3124	19	5	be	be	AUX
issue-3124	19	6	used	use	VERB
issue-3124	19	7	to	to	PART
issue-3124	19	8	develop	develop	VERB
issue-3124	19	9	accounting	accounting	NOUN
issue-3124	19	10	policies	policy	NOUN
issue-3124	19	11	,	,	PUNCT
issue-3124	19	12	improve	improve	VERB
issue-3124	19	13	management	management	NOUN
issue-3124	19	14	accounting	accounting	NOUN
issue-3124	19	15	systems	system	NOUN
issue-3124	19	16	,	,	PUNCT
issue-3124	19	17	and	and	CCONJ
issue-3124	19	18	develop	develop	VERB
issue-3124	19	19	internal	internal	ADJ
issue-3124	19	20	standards	standard	NOUN
issue-3124	19	21	for	for	ADP
issue-3124	19	22	wine	wine	NOUN
issue-3124	19	23	-	-	PUNCT
issue-3124	19	24	producing	produce	VERB
issue-3124	19	25	enterprises	enterprise	NOUN
issue-3124	19	26	.	.	PUNCT
issue-3124	20	1	keywords	keyword	NOUN
issue-3124	20	2	:	:	PUNCT
issue-3124	20	3	accounting	accounting	NOUN
issue-3124	20	4	,	,	PUNCT
issue-3124	20	5	costs	cost	NOUN
issue-3124	20	6	,	,	PUNCT
issue-3124	20	7	winemaking	winemaking	NOUN
issue-3124	20	8	,	,	PUNCT
issue-3124	20	9	production	production	NOUN
issue-3124	20	10	cost	cost	NOUN
issue-3124	20	11	,	,	PUNCT
issue-3124	20	12	accounting	accounting	NOUN
issue-3124	20	13	models	model	NOUN
issue-3124	20	14	,	,	PUNCT
issue-3124	20	15	per	per	ADP
issue-3124	20	16	unit	unit	NOUN
issue-3124	20	17	method	method	NOUN
issue-3124	20	18	,	,	PUNCT
issue-3124	20	19	accounting	accounting	NOUN
issue-3124	20	20	methodology	methodology	NOUN
issue-3124	20	21	,	,	PUNCT
issue-3124	20	22	wineries	winery	NOUN
issue-3124	20	23	,	,	PUNCT
issue-3124	20	24	analysis	analysis	NOUN
issue-3124	20	25	,	,	PUNCT
issue-3124	20	26	financial	financial	ADJ
issue-3124	20	27	statements	statement	NOUN
issue-3124	20	28	.	.	PUNCT
issue-3124	21	1	jel	jel	PROPN
issue-3124	21	2	classification	classification	NOUN
issue-3124	21	3	:	:	PUNCT
issue-3124	21	4	m41	m41	NOUN
issue-3124	21	5	,	,	PUNCT
issue-3124	21	6	m11	m11	NOUN
issue-3124	21	7	,	,	PUNCT
issue-3124	21	8	d40	d40	ADJ
issue-3124	21	9	,	,	PUNCT
issue-3124	21	10	q13	q13	NOUN
issue-3124	21	11	1	1	NUM
issue-3124	21	12	.	.	PUNCT
issue-3124	21	13	introduction	introduction	NOUN
issue-3124	21	14	as	as	ADP
issue-3124	21	15	a	a	DET
issue-3124	21	16	specific	specific	ADJ
issue-3124	21	17	branch	branch	NOUN
issue-3124	21	18	of	of	ADP
issue-3124	21	19	agriculture	agriculture	NOUN
issue-3124	21	20	,	,	PUNCT
issue-3124	21	21	wine	wine	NOUN
issue-3124	21	22	production	production	NOUN
issue-3124	21	23	has	have	VERB
issue-3124	21	24	its	its	PRON
issue-3124	21	25	own	own	ADJ
issue-3124	21	26	technological	technological	ADJ
issue-3124	21	27	features	feature	NOUN
issue-3124	21	28	that	that	PRON
issue-3124	21	29	combine	combine	VERB
issue-3124	21	30	crop	crop	NOUN
issue-3124	21	31	production	production	NOUN
issue-3124	21	32	and	and	CCONJ
issue-3124	21	33	processing	processing	NOUN
issue-3124	21	34	cycles	cycle	NOUN
issue-3124	21	35	.	.	PUNCT
issue-3124	22	1	these	these	DET
issue-3124	22	2	features	feature	NOUN
issue-3124	22	3	determine	determine	VERB
issue-3124	22	4	the	the	DET
issue-3124	22	5	complexity	complexity	NOUN
issue-3124	22	6	of	of	ADP
issue-3124	22	7	technological	technological	ADJ
issue-3124	22	8	processes	process	NOUN
issue-3124	22	9	and	and	CCONJ
issue-3124	22	10	the	the	DET
issue-3124	22	11	specifics	specific	NOUN
issue-3124	22	12	of	of	ADP
issue-3124	22	13	cost	cost	NOUN
issue-3124	22	14	formation	formation	NOUN
issue-3124	22	15	.	.	PUNCT
issue-3124	23	1	in	in	ADP
issue-3124	23	2	the	the	DET
issue-3124	23	3	current	current	ADJ
issue-3124	23	4	economic	economic	ADJ
issue-3124	23	5	climate	climate	NOUN
issue-3124	23	6	,	,	PUNCT
issue-3124	23	7	characterised	characterise	VERB
issue-3124	23	8	by	by	ADP
issue-3124	23	9	economic	economic	ADJ
issue-3124	23	10	instability	instability	NOUN
issue-3124	23	11	,	,	PUNCT
issue-3124	23	12	increased	increase	VERB
issue-3124	23	13	competition	competition	NOUN
issue-3124	23	14	,	,	PUNCT
issue-3124	23	15	shifting	shift	VERB
issue-3124	23	16	consumer	consumer	NOUN
issue-3124	23	17	preferences	preference	NOUN
issue-3124	23	18	and	and	CCONJ
issue-3124	23	19	the	the	DET
issue-3124	23	20	growth	growth	NOUN
issue-3124	23	21	of	of	ADP
issue-3124	23	22	the	the	DET
issue-3124	23	23	premium	premium	NOUN
issue-3124	23	24	product	product	NOUN
issue-3124	23	25	sector	sector	NOUN
issue-3124	23	26	,	,	PUNCT
issue-3124	23	27	it	it	PRON
issue-3124	23	28	is	be	AUX
issue-3124	23	29	imperative	imperative	ADJ
issue-3124	23	30	for	for	SCONJ
issue-3124	23	31	wine	wine	NOUN
issue-3124	23	32	producers	producer	NOUN
issue-3124	23	33	to	to	PART
issue-3124	23	34	adopt	adopt	VERB
issue-3124	23	35	robust	robust	ADJ
issue-3124	23	36	cost	cost	NOUN
issue-3124	23	37	planning	planning	NOUN
issue-3124	23	38	and	and	CCONJ
issue-3124	23	39	accounting	accounting	NOUN
issue-3124	23	40	strategies	strategy	NOUN
issue-3124	23	41	.	.	PUNCT
issue-3124	24	1	an	an	DET
issue-3124	24	2	effective	effective	ADJ
issue-3124	24	3	accounting	accounting	NOUN
issue-3124	24	4	system	system	NOUN
issue-3124	24	5	in	in	ADP
issue-3124	24	6	the	the	DET
issue-3124	24	7	industry	industry	NOUN
issue-3124	24	8	functions	function	NOUN
issue-3124	24	9	not	not	PART
issue-3124	24	10	only	only	ADV
issue-3124	24	11	as	as	ADP
issue-3124	24	12	a	a	DET
issue-3124	24	13	tool	tool	NOUN
issue-3124	24	14	for	for	ADP
issue-3124	24	15	controlling	control	VERB
issue-3124	24	16	the	the	DET
issue-3124	24	17	use	use	NOUN
issue-3124	24	18	of	of	ADP
issue-3124	24	19	resources	resource	NOUN
issue-3124	24	20	,	,	PUNCT
issue-3124	24	21	but	but	CCONJ
issue-3124	24	22	also	also	ADV
issue-3124	24	23	as	as	ADP
issue-3124	24	24	a	a	DET
issue-3124	24	25	factor	factor	NOUN
issue-3124	24	26	in	in	ADP
issue-3124	24	27	ensuring	ensure	VERB
issue-3124	24	28	the	the	DET
issue-3124	24	29	competitiveness	competitiveness	NOUN
issue-3124	24	30	,	,	PUNCT
issue-3124	24	31	economic	economic	ADJ
issue-3124	24	32	baltic	baltic	ADJ
issue-3124	24	33	journal	journal	PROPN
issue-3124	24	34	of	of	ADP
issue-3124	24	35	economic	economic	ADJ
issue-3124	24	36	studies	study	NOUN
issue-3124	24	37	233	233	NUM
issue-3124	24	38	vol	vol	NOUN
issue-3124	24	39	.	.	PUNCT
issue-3124	24	40	11	11	NUM
issue-3124	25	1	no	no	NOUN
issue-3124	25	2	.	.	NOUN
issue-3124	25	3	5	5	NUM
issue-3124	25	4	,	,	PUNCT
issue-3124	25	5	2025	2025	NUM
issue-3124	25	6	stability	stability	NOUN
issue-3124	25	7	,	,	PUNCT
issue-3124	25	8	and	and	CCONJ
issue-3124	25	9	strategic	strategic	ADJ
issue-3124	25	10	development	development	NOUN
issue-3124	25	11	of	of	ADP
issue-3124	25	12	the	the	DET
issue-3124	25	13	producer	producer	NOUN
issue-3124	25	14	.	.	PUNCT
issue-3124	26	1	the	the	DET
issue-3124	26	2	objective	objective	NOUN
issue-3124	26	3	of	of	ADP
issue-3124	26	4	the	the	DET
issue-3124	26	5	present	present	ADJ
issue-3124	26	6	study	study	NOUN
issue-3124	26	7	was	be	AUX
issue-3124	26	8	to	to	PART
issue-3124	26	9	provide	provide	VERB
issue-3124	26	10	a	a	DET
issue-3124	26	11	comprehensive	comprehensive	ADJ
issue-3124	26	12	justification	justification	NOUN
issue-3124	26	13	of	of	ADP
issue-3124	26	14	methodological	methodological	ADJ
issue-3124	26	15	approaches	approach	NOUN
issue-3124	26	16	to	to	ADP
issue-3124	26	17	accounting	account	VERB
issue-3124	26	18	for	for	ADP
issue-3124	26	19	costs	cost	NOUN
issue-3124	26	20	in	in	ADP
issue-3124	26	21	wine	wine	NOUN
issue-3124	26	22	-	-	PUNCT
issue-3124	26	23	producing	produce	VERB
issue-3124	26	24	enterprises	enterprise	NOUN
issue-3124	26	25	,	,	PUNCT
issue-3124	26	26	with	with	ADP
issue-3124	26	27	a	a	DET
issue-3124	26	28	particular	particular	ADJ
issue-3124	26	29	emphasis	emphasis	NOUN
issue-3124	26	30	on	on	ADP
issue-3124	26	31	the	the	DET
issue-3124	26	32	integration	integration	NOUN
issue-3124	26	33	of	of	ADP
issue-3124	26	34	industry	industry	NOUN
issue-3124	26	35	-	-	PUNCT
issue-3124	26	36	specific	specific	ADJ
issue-3124	26	37	and	and	CCONJ
issue-3124	26	38	technological	technological	ADJ
issue-3124	26	39	characteristics	characteristic	NOUN
issue-3124	26	40	.	.	PUNCT
issue-3124	27	1	the	the	DET
issue-3124	27	2	specificity	specificity	NOUN
issue-3124	27	3	of	of	ADP
issue-3124	27	4	winemaking	winemaking	NOUN
issue-3124	27	5	can	can	AUX
issue-3124	27	6	be	be	AUX
issue-3124	27	7	attributed	attribute	VERB
issue-3124	27	8	to	to	ADP
issue-3124	27	9	the	the	DET
issue-3124	27	10	combination	combination	NOUN
issue-3124	27	11	of	of	ADP
issue-3124	27	12	long	long	ADJ
issue-3124	27	13	-	-	PUNCT
issue-3124	27	14	term	term	NOUN
issue-3124	27	15	biological	biological	ADJ
issue-3124	27	16	processes	process	NOUN
issue-3124	27	17	of	of	ADP
issue-3124	27	18	grape	grape	NOUN
issue-3124	27	19	cultivation	cultivation	NOUN
issue-3124	27	20	,	,	PUNCT
issue-3124	27	21	seasonality	seasonality	NOUN
issue-3124	27	22	of	of	ADP
issue-3124	27	23	production	production	NOUN
issue-3124	27	24	,	,	PUNCT
issue-3124	27	25	the	the	DET
issue-3124	27	26	presence	presence	NOUN
issue-3124	27	27	of	of	ADP
issue-3124	27	28	many	many	ADJ
issue-3124	27	29	stages	stage	NOUN
issue-3124	27	30	in	in	ADP
issue-3124	27	31	the	the	DET
issue-3124	27	32	technological	technological	ADJ
issue-3124	27	33	process	process	NOUN
issue-3124	27	34	and	and	CCONJ
issue-3124	27	35	separate	separate	ADJ
issue-3124	27	36	sub	sub	NOUN
issue-3124	27	37	-	-	NOUN
issue-3124	27	38	processes	process	NOUN
issue-3124	27	39	,	,	PUNCT
issue-3124	27	40	each	each	PRON
issue-3124	27	41	of	of	ADP
issue-3124	27	42	which	which	PRON
issue-3124	27	43	forms	form	VERB
issue-3124	27	44	a	a	DET
issue-3124	27	45	separate	separate	ADJ
issue-3124	27	46	set	set	NOUN
issue-3124	27	47	of	of	ADP
issue-3124	27	48	costs	cost	NOUN
issue-3124	27	49	.	.	PUNCT
issue-3124	28	1	in	in	ADP
issue-3124	28	2	this	this	DET
issue-3124	28	3	regard	regard	NOUN
issue-3124	28	4	,	,	PUNCT
issue-3124	28	5	it	it	PRON
issue-3124	28	6	is	be	AUX
issue-3124	28	7	imperative	imperative	ADJ
issue-3124	28	8	to	to	PART
issue-3124	28	9	adapt	adapt	VERB
issue-3124	28	10	conventional	conventional	ADJ
issue-3124	28	11	cost	cost	NOUN
issue-3124	28	12	accounting	accounting	NOUN
issue-3124	28	13	models	model	NOUN
issue-3124	28	14	to	to	ADP
issue-3124	28	15	the	the	DET
issue-3124	28	16	particularities	particularity	NOUN
issue-3124	28	17	of	of	ADP
issue-3124	28	18	wine	wine	NOUN
issue-3124	28	19	production	production	NOUN
issue-3124	28	20	,	,	PUNCT
issue-3124	28	21	whilst	whilst	SCONJ
issue-3124	28	22	concomitantly	concomitantly	ADV
issue-3124	28	23	exploring	explore	VERB
issue-3124	28	24	optimal	optimal	ADJ
issue-3124	28	25	methodological	methodological	ADJ
issue-3124	28	26	approaches	approach	NOUN
issue-3124	28	27	that	that	PRON
issue-3124	28	28	facilitate	facilitate	VERB
issue-3124	28	29	the	the	DET
issue-3124	28	30	acquisition	acquisition	NOUN
issue-3124	28	31	of	of	ADP
issue-3124	28	32	pertinent	pertinent	ADJ
issue-3124	28	33	information	information	NOUN
issue-3124	28	34	for	for	ADP
issue-3124	28	35	cost	cost	NOUN
issue-3124	28	36	management	management	NOUN
issue-3124	28	37	and	and	CCONJ
issue-3124	28	38	decision	decision	NOUN
issue-3124	28	39	making	making	NOUN
issue-3124	28	40	.	.	PUNCT
issue-3124	29	1	in	in	ADP
issue-3124	29	2	this	this	DET
issue-3124	29	3	context	context	NOUN
issue-3124	29	4	,	,	PUNCT
issue-3124	29	5	the	the	DET
issue-3124	29	6	following	follow	VERB
issue-3124	29	7	research	research	NOUN
issue-3124	29	8	tasks	task	NOUN
issue-3124	29	9	have	have	AUX
issue-3124	29	10	been	be	AUX
issue-3124	29	11	identified	identify	VERB
issue-3124	29	12	:	:	PUNCT
issue-3124	29	13	analysis	analysis	NOUN
issue-3124	29	14	of	of	ADP
issue-3124	29	15	the	the	DET
issue-3124	29	16	regulatory	regulatory	ADJ
issue-3124	29	17	,	,	PUNCT
issue-3124	29	18	legal	legal	ADJ
issue-3124	29	19	and	and	CCONJ
issue-3124	29	20	accounting	accounting	NOUN
issue-3124	29	21	prerequisites	prerequisite	NOUN
issue-3124	29	22	for	for	ADP
issue-3124	29	23	wine	wine	NOUN
issue-3124	29	24	production	production	NOUN
issue-3124	29	25	enterprises	enterprise	NOUN
issue-3124	29	26	;	;	PUNCT
issue-3124	29	27	study	study	NOUN
issue-3124	29	28	of	of	ADP
issue-3124	29	29	cost	cost	NOUN
issue-3124	29	30	formation	formation	NOUN
issue-3124	29	31	logic	logic	NOUN
issue-3124	29	32	at	at	ADP
issue-3124	29	33	different	different	ADJ
issue-3124	29	34	stages	stage	NOUN
issue-3124	29	35	of	of	ADP
issue-3124	29	36	production	production	NOUN
issue-3124	29	37	;	;	PUNCT
issue-3124	29	38	systematisation	systematisation	NOUN
issue-3124	29	39	of	of	ADP
issue-3124	29	40	existing	exist	VERB
issue-3124	29	41	accounting	accounting	NOUN
issue-3124	29	42	models	model	NOUN
issue-3124	29	43	;	;	PUNCT
issue-3124	29	44	and	and	CCONJ
issue-3124	29	45	development	development	NOUN
issue-3124	29	46	of	of	ADP
issue-3124	29	47	an	an	DET
issue-3124	29	48	applied	apply	VERB
issue-3124	29	49	cost	cost	NOUN
issue-3124	29	50	accounting	accounting	NOUN
issue-3124	29	51	model	model	NOUN
issue-3124	29	52	.	.	PUNCT
issue-3124	30	1	the	the	DET
issue-3124	30	2	production	production	NOUN
issue-3124	30	3	of	of	ADP
issue-3124	30	4	wine	wine	NOUN
issue-3124	30	5	necessitates	necessitate	VERB
issue-3124	30	6	a	a	DET
issue-3124	30	7	distinct	distinct	ADJ
issue-3124	30	8	approach	approach	NOUN
issue-3124	30	9	to	to	AUX
issue-3124	30	10	cost	cost	VERB
issue-3124	30	11	accounting	accounting	NOUN
issue-3124	30	12	and	and	CCONJ
issue-3124	30	13	management	management	NOUN
issue-3124	30	14	.	.	PUNCT
issue-3124	31	1	in	in	ADP
issue-3124	31	2	the	the	DET
issue-3124	31	3	context	context	NOUN
issue-3124	31	4	of	of	ADP
issue-3124	31	5	a	a	DET
issue-3124	31	6	dynamic	dynamic	ADJ
issue-3124	31	7	economic	economic	ADJ
issue-3124	31	8	environment	environment	NOUN
issue-3124	31	9	characterised	characterise	VERB
issue-3124	31	10	by	by	ADP
issue-3124	31	11	intensified	intensify	VERB
issue-3124	31	12	competition	competition	NOUN
issue-3124	31	13	and	and	CCONJ
issue-3124	31	14	a	a	DET
issue-3124	31	15	shift	shift	NOUN
issue-3124	31	16	in	in	ADP
issue-3124	31	17	demand	demand	NOUN
issue-3124	31	18	towards	towards	ADP
issue-3124	31	19	a	a	DET
issue-3124	31	20	diverse	diverse	ADJ
issue-3124	31	21	range	range	NOUN
issue-3124	31	22	of	of	ADP
issue-3124	31	23	products	product	NOUN
issue-3124	31	24	,	,	PUNCT
issue-3124	31	25	meticulous	meticulous	ADJ
issue-3124	31	26	planning	planning	NOUN
issue-3124	31	27	and	and	CCONJ
issue-3124	31	28	cost	cost	NOUN
issue-3124	31	29	accounting	accounting	NOUN
issue-3124	31	30	assume	assume	VERB
issue-3124	31	31	paramount	paramount	ADJ
issue-3124	31	32	importance	importance	NOUN
issue-3124	31	33	.	.	PUNCT
issue-3124	32	1	these	these	DET
issue-3124	32	2	practices	practice	NOUN
issue-3124	32	3	represent	represent	VERB
issue-3124	32	4	pivotal	pivotal	ADJ
issue-3124	32	5	factors	factor	NOUN
issue-3124	32	6	in	in	ADP
issue-3124	32	7	enhancing	enhance	VERB
issue-3124	32	8	production	production	NOUN
issue-3124	32	9	efficiency	efficiency	NOUN
issue-3124	32	10	and	and	CCONJ
issue-3124	32	11	ensuring	ensure	VERB
issue-3124	32	12	the	the	DET
issue-3124	32	13	financial	financial	ADJ
issue-3124	32	14	stability	stability	NOUN
issue-3124	32	15	of	of	ADP
issue-3124	32	16	an	an	DET
issue-3124	32	17	enterprise	enterprise	NOUN
issue-3124	32	18	.	.	PUNCT
issue-3124	33	1	the	the	DET
issue-3124	33	2	methodological	methodological	ADJ
issue-3124	33	3	basis	basis	NOUN
issue-3124	33	4	of	of	ADP
issue-3124	33	5	the	the	DET
issue-3124	33	6	study	study	NOUN
issue-3124	33	7	is	be	AUX
issue-3124	33	8	rooted	root	VERB
issue-3124	33	9	in	in	ADP
issue-3124	33	10	economic	economic	ADJ
issue-3124	33	11	analysis	analysis	NOUN
issue-3124	33	12	,	,	PUNCT
issue-3124	33	13	structural	structural	ADJ
issue-3124	33	14	and	and	CCONJ
issue-3124	33	15	logical	logical	ADJ
issue-3124	33	16	generalisation	generalisation	NOUN
issue-3124	33	17	,	,	PUNCT
issue-3124	33	18	comparison	comparison	NOUN
issue-3124	33	19	,	,	PUNCT
issue-3124	33	20	grouping	group	VERB
issue-3124	33	21	of	of	ADP
issue-3124	33	22	costs	cost	NOUN
issue-3124	33	23	,	,	PUNCT
issue-3124	33	24	regulatory	regulatory	ADJ
issue-3124	33	25	and	and	CCONJ
issue-3124	33	26	legal	legal	ADJ
issue-3124	33	27	interpretation	interpretation	NOUN
issue-3124	33	28	,	,	PUNCT
issue-3124	33	29	and	and	CCONJ
issue-3124	33	30	elements	element	NOUN
issue-3124	33	31	of	of	ADP
issue-3124	33	32	modelling	model	VERB
issue-3124	33	33	production	production	NOUN
issue-3124	33	34	processes	process	NOUN
issue-3124	33	35	.	.	PUNCT
issue-3124	34	1	this	this	DET
issue-3124	34	2	multifaceted	multifaceted	ADJ
issue-3124	34	3	approach	approach	NOUN
issue-3124	34	4	ensures	ensure	VERB
issue-3124	34	5	a	a	DET
issue-3124	34	6	comprehensive	comprehensive	ADJ
issue-3124	34	7	assessment	assessment	NOUN
issue-3124	34	8	of	of	ADP
issue-3124	34	9	the	the	DET
issue-3124	34	10	subject	subject	NOUN
issue-3124	34	11	under	under	ADP
issue-3124	34	12	study	study	NOUN
issue-3124	34	13	.	.	PUNCT
issue-3124	35	1	a	a	DET
issue-3124	35	2	critical	critical	ADJ
issue-3124	35	3	analysis	analysis	NOUN
issue-3124	35	4	of	of	ADP
issue-3124	35	5	extant	extant	ADJ
issue-3124	35	6	approaches	approach	NOUN
issue-3124	35	7	to	to	ADP
issue-3124	35	8	the	the	DET
issue-3124	35	9	organisation	organisation	NOUN
issue-3124	35	10	of	of	ADP
issue-3124	35	11	cost	cost	NOUN
issue-3124	35	12	accounting	accounting	NOUN
issue-3124	35	13	in	in	ADP
issue-3124	35	14	the	the	DET
issue-3124	35	15	wine	wine	NOUN
issue-3124	35	16	industry	industry	NOUN
issue-3124	35	17	is	be	AUX
issue-3124	35	18	of	of	ADP
issue-3124	35	19	particular	particular	ADJ
issue-3124	35	20	importance	importance	NOUN
issue-3124	35	21	,	,	PUNCT
issue-3124	35	22	since	since	SCONJ
issue-3124	35	23	their	their	PRON
issue-3124	35	24	compliance	compliance	NOUN
issue-3124	35	25	with	with	ADP
issue-3124	35	26	the	the	DET
issue-3124	35	27	technological	technological	ADJ
issue-3124	35	28	features	feature	NOUN
issue-3124	35	29	of	of	ADP
issue-3124	35	30	production	production	NOUN
issue-3124	35	31	determines	determine	VERB
issue-3124	35	32	the	the	DET
issue-3124	35	33	reliability	reliability	NOUN
issue-3124	35	34	of	of	ADP
issue-3124	35	35	cost	cost	NOUN
issue-3124	35	36	formation	formation	NOUN
issue-3124	35	37	and	and	CCONJ
issue-3124	35	38	the	the	DET
issue-3124	35	39	effectiveness	effectiveness	NOUN
issue-3124	35	40	of	of	ADP
issue-3124	35	41	management	management	NOUN
issue-3124	35	42	decisions	decision	NOUN
issue-3124	35	43	.	.	PUNCT
issue-3124	36	1	it	it	PRON
issue-3124	36	2	is	be	AUX
issue-3124	36	3	also	also	ADV
issue-3124	36	4	important	important	ADJ
issue-3124	36	5	to	to	PART
issue-3124	36	6	take	take	VERB
issue-3124	36	7	into	into	ADP
issue-3124	36	8	account	account	NOUN
issue-3124	36	9	both	both	DET
issue-3124	36	10	the	the	DET
issue-3124	36	11	specifics	specific	NOUN
issue-3124	36	12	of	of	ADP
issue-3124	36	13	the	the	DET
issue-3124	36	14	legal	legal	ADJ
issue-3124	36	15	regulation	regulation	NOUN
issue-3124	36	16	of	of	ADP
issue-3124	36	17	the	the	DET
issue-3124	36	18	activities	activity	NOUN
issue-3124	36	19	of	of	ADP
issue-3124	36	20	wine	wine	NOUN
issue-3124	36	21	producers	producer	NOUN
issue-3124	36	22	and	and	CCONJ
issue-3124	36	23	the	the	DET
issue-3124	36	24	peculiarities	peculiarity	NOUN
issue-3124	36	25	of	of	ADP
issue-3124	36	26	the	the	DET
issue-3124	36	27	application	application	NOUN
issue-3124	36	28	of	of	ADP
issue-3124	36	29	accounting	accounting	NOUN
issue-3124	36	30	principles	principle	NOUN
issue-3124	36	31	when	when	SCONJ
issue-3124	36	32	formulating	formulate	VERB
issue-3124	36	33	accounting	accounting	NOUN
issue-3124	36	34	policies	policy	NOUN
issue-3124	36	35	.	.	PUNCT
issue-3124	37	1	these	these	PRON
issue-3124	37	2	affect	affect	VERB
issue-3124	37	3	the	the	DET
issue-3124	37	4	structure	structure	NOUN
issue-3124	37	5	of	of	ADP
issue-3124	37	6	costs	cost	NOUN
issue-3124	37	7	,	,	PUNCT
issue-3124	37	8	their	their	PRON
issue-3124	37	9	grouping	grouping	NOUN
issue-3124	37	10	,	,	PUNCT
issue-3124	37	11	and	and	CCONJ
issue-3124	37	12	the	the	DET
issue-3124	37	13	order	order	NOUN
issue-3124	37	14	of	of	ADP
issue-3124	37	15	reflection	reflection	NOUN
issue-3124	37	16	in	in	ADP
issue-3124	37	17	the	the	DET
issue-3124	37	18	accounting	accounting	NOUN
issue-3124	37	19	system	system	NOUN
issue-3124	37	20	.	.	PUNCT
issue-3124	38	1	the	the	DET
issue-3124	38	2	logic	logic	NOUN
issue-3124	38	3	of	of	ADP
issue-3124	38	4	presenting	present	VERB
issue-3124	38	5	the	the	DET
issue-3124	38	6	research	research	NOUN
issue-3124	38	7	in	in	ADP
issue-3124	38	8	the	the	DET
issue-3124	38	9	article	article	NOUN
issue-3124	38	10	is	be	AUX
issue-3124	38	11	structured	structure	VERB
issue-3124	38	12	in	in	ADP
issue-3124	38	13	such	such	DET
issue-3124	38	14	a	a	DET
issue-3124	38	15	way	way	NOUN
issue-3124	38	16	as	as	SCONJ
issue-3124	38	17	to	to	PART
issue-3124	38	18	move	move	VERB
issue-3124	38	19	from	from	ADP
issue-3124	38	20	a	a	DET
issue-3124	38	21	general	general	ADJ
issue-3124	38	22	analysis	analysis	NOUN
issue-3124	38	23	of	of	ADP
issue-3124	38	24	the	the	DET
issue-3124	38	25	regulatory	regulatory	ADJ
issue-3124	38	26	and	and	CCONJ
issue-3124	38	27	accounting	accounting	NOUN
issue-3124	38	28	environment	environment	NOUN
issue-3124	38	29	to	to	ADP
issue-3124	38	30	the	the	DET
issue-3124	38	31	characteristics	characteristic	NOUN
issue-3124	38	32	of	of	ADP
issue-3124	38	33	industry	industry	NOUN
issue-3124	38	34	technological	technological	ADJ
issue-3124	38	35	processes	process	NOUN
issue-3124	38	36	,	,	PUNCT
issue-3124	38	37	an	an	DET
issue-3124	38	38	overview	overview	NOUN
issue-3124	38	39	of	of	ADP
issue-3124	38	40	cost	cost	NOUN
issue-3124	38	41	accounting	accounting	NOUN
issue-3124	38	42	models	model	NOUN
issue-3124	38	43	,	,	PUNCT
issue-3124	38	44	and	and	CCONJ
issue-3124	38	45	the	the	DET
issue-3124	38	46	presentation	presentation	NOUN
issue-3124	38	47	of	of	ADP
issue-3124	38	48	an	an	DET
issue-3124	38	49	applied	applied	ADJ
issue-3124	38	50	author	author	NOUN
issue-3124	38	51	's	's	PART
issue-3124	38	52	model	model	NOUN
issue-3124	38	53	that	that	PRON
issue-3124	38	54	reflects	reflect	VERB
issue-3124	38	55	the	the	DET
issue-3124	38	56	formation	formation	NOUN
issue-3124	38	57	of	of	ADP
issue-3124	38	58	costs	cost	NOUN
issue-3124	38	59	in	in	ADP
issue-3124	38	60	the	the	DET
issue-3124	38	61	"	"	PUNCT
issue-3124	38	62	wine	wine	NOUN
issue-3124	38	63	bottling	bottling	NOUN
issue-3124	38	64	"	"	PUNCT
issue-3124	38	65	division	division	NOUN
issue-3124	38	66	.	.	PUNCT
issue-3124	39	1	the	the	DET
issue-3124	39	2	selection	selection	NOUN
issue-3124	39	3	of	of	ADP
issue-3124	39	4	optimal	optimal	ADJ
issue-3124	39	5	cost	cost	NOUN
issue-3124	39	6	accounting	accounting	NOUN
issue-3124	39	7	models	model	NOUN
issue-3124	39	8	has	have	AUX
issue-3124	39	9	been	be	AUX
issue-3124	39	10	demonstrated	demonstrate	VERB
issue-3124	39	11	to	to	PART
issue-3124	39	12	contribute	contribute	VERB
issue-3124	39	13	to	to	ADP
issue-3124	39	14	the	the	DET
issue-3124	39	15	reduction	reduction	NOUN
issue-3124	39	16	of	of	ADP
issue-3124	39	17	costs	cost	NOUN
issue-3124	39	18	,	,	PUNCT
issue-3124	39	19	whilst	whilst	SCONJ
issue-3124	39	20	also	also	ADV
issue-3124	39	21	exerting	exert	VERB
issue-3124	39	22	a	a	DET
issue-3124	39	23	direct	direct	ADJ
issue-3124	39	24	influence	influence	NOUN
issue-3124	39	25	on	on	ADP
issue-3124	39	26	the	the	DET
issue-3124	39	27	enhancement	enhancement	NOUN
issue-3124	39	28	of	of	ADP
issue-3124	39	29	product	product	NOUN
issue-3124	39	30	quality	quality	NOUN
issue-3124	39	31	,	,	PUNCT
issue-3124	39	32	the	the	DET
issue-3124	39	33	establishment	establishment	NOUN
issue-3124	39	34	of	of	ADP
issue-3124	39	35	an	an	DET
issue-3124	39	36	effective	effective	ADJ
issue-3124	39	37	pricing	pricing	NOUN
issue-3124	39	38	system	system	NOUN
issue-3124	39	39	,	,	PUNCT
issue-3124	39	40	and	and	CCONJ
issue-3124	39	41	the	the	DET
issue-3124	39	42	analysis	analysis	NOUN
issue-3124	39	43	of	of	ADP
issue-3124	39	44	business	business	NOUN
issue-3124	39	45	processes	process	NOUN
issue-3124	39	46	with	with	ADP
issue-3124	39	47	the	the	DET
issue-3124	39	48	aim	aim	NOUN
issue-3124	39	49	of	of	ADP
issue-3124	39	50	increasing	increase	VERB
issue-3124	39	51	production	production	NOUN
issue-3124	39	52	profitability	profitability	NOUN
issue-3124	39	53	.	.	PUNCT
issue-3124	40	1	2	2	X
issue-3124	40	2	.	.	X
issue-3124	40	3	literature	literature	NOUN
issue-3124	40	4	review	review	VERB
issue-3124	40	5	a	a	DET
issue-3124	40	6	substantial	substantial	ADJ
issue-3124	40	7	volume	volume	NOUN
issue-3124	40	8	of	of	ADP
issue-3124	40	9	research	research	NOUN
issue-3124	40	10	has	have	AUX
issue-3124	40	11	been	be	AUX
issue-3124	40	12	dedicated	dedicate	VERB
issue-3124	40	13	to	to	ADP
issue-3124	40	14	the	the	DET
issue-3124	40	15	accounting	accounting	NOUN
issue-3124	40	16	procedures	procedure	NOUN
issue-3124	40	17	necessary	necessary	ADJ
issue-3124	40	18	to	to	PART
issue-3124	40	19	monitor	monitor	VERB
issue-3124	40	20	the	the	DET
issue-3124	40	21	costs	cost	NOUN
issue-3124	40	22	of	of	ADP
issue-3124	40	23	quality	quality	NOUN
issue-3124	40	24	control	control	NOUN
issue-3124	40	25	and	and	CCONJ
issue-3124	40	26	quality	quality	NOUN
issue-3124	40	27	loss	loss	NOUN
issue-3124	40	28	in	in	ADP
issue-3124	40	29	wine	wine	NOUN
issue-3124	40	30	production	production	NOUN
issue-3124	40	31	.	.	PUNCT
issue-3124	41	1	in	in	ADP
issue-3124	41	2	their	their	PRON
issue-3124	41	3	work	work	NOUN
issue-3124	41	4	,	,	PUNCT
issue-3124	41	5	blake	blake	PROPN
issue-3124	41	6	john	john	PROPN
issue-3124	41	7	,	,	PUNCT
issue-3124	41	8	amat	amat	PROPN
issue-3124	41	9	oriol	oriol	PROPN
issue-3124	41	10	,	,	PUNCT
issue-3124	41	11	moya	moya	PROPN
issue-3124	41	12	gutiérrez	gutiérrez	PROPN
issue-3124	41	13	and	and	CCONJ
issue-3124	41	14	soledad	soledad	PROPN
issue-3124	41	15	(	(	PUNCT
issue-3124	41	16	1998	1998	NUM
issue-3124	41	17	)	)	PUNCT
issue-3124	41	18	considered	consider	VERB
issue-3124	41	19	the	the	DET
issue-3124	41	20	fairness	fairness	NOUN
issue-3124	41	21	of	of	ADP
issue-3124	41	22	the	the	DET
issue-3124	41	23	level	level	NOUN
issue-3124	41	24	of	of	ADP
issue-3124	41	25	excise	excise	NOUN
issue-3124	41	26	duty	duty	NOUN
issue-3124	41	27	on	on	ADP
issue-3124	41	28	wine	wine	NOUN
issue-3124	41	29	for	for	ADP
issue-3124	41	30	high	high	ADJ
issue-3124	41	31	-	-	PUNCT
issue-3124	41	32	quality	quality	NOUN
issue-3124	41	33	and	and	CCONJ
issue-3124	41	34	low	low	ADJ
issue-3124	41	35	-	-	PUNCT
issue-3124	41	36	quality	quality	NOUN
issue-3124	41	37	wines	wine	NOUN
issue-3124	41	38	,	,	PUNCT
issue-3124	41	39	and	and	CCONJ
issue-3124	41	40	the	the	DET
issue-3124	41	41	treatment	treatment	NOUN
issue-3124	41	42	of	of	ADP
issue-3124	41	43	wine	wine	NOUN
issue-3124	41	44	in	in	ADP
issue-3124	41	45	comparison	comparison	NOUN
issue-3124	41	46	with	with	ADP
issue-3124	41	47	other	other	ADJ
issue-3124	41	48	types	type	NOUN
issue-3124	41	49	of	of	ADP
issue-3124	41	50	wine	wine	NOUN
issue-3124	41	51	.	.	PUNCT
issue-3124	42	1	in	in	ADP
issue-3124	42	2	the	the	DET
issue-3124	42	3	study	study	NOUN
issue-3124	42	4	by	by	ADP
issue-3124	42	5	dierkes	dierke	NOUN
issue-3124	42	6	and	and	CCONJ
issue-3124	42	7	siepelmeyer	siepelmeyer	NOUN
issue-3124	42	8	(	(	PUNCT
issue-3124	42	9	2019	2019	NUM
issue-3124	42	10	)	)	PUNCT
issue-3124	42	11	,	,	PUNCT
issue-3124	42	12	a	a	DET
issue-3124	42	13	material	material	NOUN
issue-3124	42	14	flow	flow	NOUN
issue-3124	42	15	cost	cost	NOUN
issue-3124	42	16	accounting	accounting	NOUN
issue-3124	42	17	system	system	NOUN
issue-3124	42	18	was	be	AUX
issue-3124	42	19	developed	develop	VERB
issue-3124	42	20	to	to	PART
issue-3124	42	21	plan	plan	VERB
issue-3124	42	22	for	for	ADP
issue-3124	42	23	efficient	efficient	ADJ
issue-3124	42	24	and	and	CCONJ
issue-3124	42	25	inefficient	inefficient	ADJ
issue-3124	42	26	costs	cost	NOUN
issue-3124	42	27	in	in	ADP
issue-3124	42	28	arbitrary	arbitrary	ADJ
issue-3124	42	29	production	production	NOUN
issue-3124	42	30	processes	process	NOUN
issue-3124	42	31	.	.	PUNCT
issue-3124	43	1	this	this	DET
issue-3124	43	2	accounting	accounting	NOUN
issue-3124	43	3	system	system	NOUN
issue-3124	43	4	is	be	AUX
issue-3124	43	5	based	base	VERB
issue-3124	43	6	on	on	ADP
issue-3124	43	7	a	a	DET
issue-3124	43	8	material	material	NOUN
issue-3124	43	9	flow	flow	NOUN
issue-3124	43	10	model	model	NOUN
issue-3124	43	11	in	in	ADP
issue-3124	43	12	which	which	PRON
issue-3124	43	13	waste	waste	NOUN
issue-3124	43	14	and	and	CCONJ
issue-3124	43	15	rejects	reject	NOUN
issue-3124	43	16	are	be	AUX
issue-3124	43	17	the	the	DET
issue-3124	43	18	main	main	ADJ
issue-3124	43	19	cause	cause	NOUN
issue-3124	43	20	of	of	ADP
issue-3124	43	21	material	material	NOUN
issue-3124	43	22	losses	loss	NOUN
issue-3124	43	23	.	.	PUNCT
issue-3124	44	1	this	this	DET
issue-3124	44	2	model	model	NOUN
issue-3124	44	3	is	be	AUX
issue-3124	44	4	used	use	VERB
issue-3124	44	5	to	to	PART
issue-3124	44	6	determine	determine	VERB
issue-3124	44	7	the	the	DET
issue-3124	44	8	efficient	efficient	ADJ
issue-3124	44	9	and	and	CCONJ
issue-3124	44	10	inefficient	inefficient	ADJ
issue-3124	44	11	demand	demand	NOUN
issue-3124	44	12	for	for	ADP
issue-3124	44	13	materials	material	NOUN
issue-3124	44	14	at	at	ADP
issue-3124	44	15	the	the	DET
issue-3124	44	16	level	level	NOUN
issue-3124	44	17	of	of	ADP
issue-3124	44	18	the	the	DET
issue-3124	44	19	quantity	quantity	NOUN
issue-3124	44	20	centre	centre	NOUN
issue-3124	44	21	and	and	CCONJ
issue-3124	44	22	the	the	DET
issue-3124	44	23	unit	unit	NOUN
issue-3124	44	24	of	of	ADP
issue-3124	44	25	production	production	NOUN
issue-3124	44	26	.	.	PUNCT
issue-3124	45	1	notarnicola	notarnicola	PROPN
issue-3124	45	2	b.	b.	PROPN
issue-3124	45	3	,	,	PUNCT
issue-3124	45	4	tassielli	tassielli	PROPN
issue-3124	45	5	g.	g.	PROPN
issue-3124	45	6	and	and	CCONJ
issue-3124	45	7	nicoletti	nicoletti	PROPN
issue-3124	45	8	g.	g.	PROPN
issue-3124	45	9	m.	m.	PROPN
issue-3124	45	10	(	(	PUNCT
issue-3124	45	11	2003	2003	NUM
issue-3124	45	12	)	)	PUNCT
issue-3124	45	13	described	describe	VERB
issue-3124	45	14	the	the	DET
issue-3124	45	15	most	most	ADV
issue-3124	45	16	important	important	ADJ
issue-3124	45	17	and	and	CCONJ
issue-3124	45	18	common	common	ADJ
issue-3124	45	19	winemaking	winemaking	NOUN
issue-3124	45	20	processes	process	NOUN
issue-3124	45	21	and	and	CCONJ
issue-3124	45	22	emphasised	emphasise	VERB
issue-3124	45	23	the	the	DET
issue-3124	45	24	need	need	NOUN
issue-3124	45	25	for	for	ADP
issue-3124	45	26	extensive	extensive	ADJ
issue-3124	45	27	knowledge	knowledge	NOUN
issue-3124	45	28	to	to	PART
issue-3124	45	29	produce	produce	VERB
issue-3124	45	30	quality	quality	NOUN
issue-3124	45	31	wine	wine	NOUN
issue-3124	45	32	.	.	PUNCT
issue-3124	46	1	the	the	DET
issue-3124	46	2	world	world	NOUN
issue-3124	46	3	scientific	scientific	ADJ
issue-3124	46	4	literature	literature	NOUN
issue-3124	46	5	actively	actively	ADV
issue-3124	46	6	studies	study	NOUN
issue-3124	46	7	approaches	approach	NOUN
issue-3124	46	8	to	to	PART
issue-3124	46	9	cost	cost	VERB
issue-3124	46	10	accounting	accounting	NOUN
issue-3124	46	11	in	in	ADP
issue-3124	46	12	winemaking	winemaking	NOUN
issue-3124	46	13	.	.	PUNCT
issue-3124	47	1	for	for	ADP
issue-3124	47	2	instance	instance	NOUN
issue-3124	47	3	,	,	PUNCT
issue-3124	47	4	blake	blake	PROPN
issue-3124	47	5	,	,	PUNCT
issue-3124	47	6	john	john	PROPN
issue-3124	47	7	,	,	PUNCT
issue-3124	47	8	amat	amat	PROPN
issue-3124	47	9	,	,	PUNCT
issue-3124	47	10	oriol	oriol	PROPN
issue-3124	47	11	and	and	CCONJ
issue-3124	47	12	moya	moya	PROPN
issue-3124	47	13	gutiérrez	gutiérrez	PROPN
issue-3124	47	14	(	(	PUNCT
issue-3124	47	15	1998	1998	NUM
issue-3124	47	16	)	)	PUNCT
issue-3124	47	17	highlight	highlight	VERB
issue-3124	47	18	the	the	DET
issue-3124	47	19	effect	effect	NOUN
issue-3124	47	20	of	of	ADP
issue-3124	47	21	quality	quality	NOUN
issue-3124	47	22	on	on	ADP
issue-3124	47	23	accounting	accounting	NOUN
issue-3124	47	24	method	method	NOUN
issue-3124	47	25	changes	change	NOUN
issue-3124	47	26	in	in	ADP
issue-3124	47	27	winemaking	winemaking	NOUN
issue-3124	47	28	,	,	PUNCT
issue-3124	47	29	while	while	SCONJ
issue-3124	47	30	bisson	bisson	PROPN
issue-3124	47	31	et	et	PROPN
issue-3124	47	32	al	al	PROPN
issue-3124	47	33	.	.	PROPN
issue-3124	48	1	(	(	PUNCT
issue-3124	48	2	2002	2002	NUM
issue-3124	48	3	)	)	PUNCT
issue-3124	48	4	stress	stress	VERB
issue-3124	48	5	the	the	DET
issue-3124	48	6	importance	importance	NOUN
issue-3124	48	7	of	of	ADP
issue-3124	48	8	adapting	adapt	VERB
issue-3124	48	9	accounting	accounting	NOUN
issue-3124	48	10	to	to	ADP
issue-3124	48	11	the	the	DET
issue-3124	48	12	biological	biological	ADJ
issue-3124	48	13	variability	variability	NOUN
issue-3124	48	14	of	of	ADP
issue-3124	48	15	raw	raw	ADJ
issue-3124	48	16	materials	material	NOUN
issue-3124	48	17	and	and	CCONJ
issue-3124	48	18	lengthy	lengthy	ADJ
issue-3124	48	19	production	production	NOUN
issue-3124	48	20	cycles	cycle	NOUN
issue-3124	48	21	.	.	PUNCT
issue-3124	49	1	rui	rui	PROPN
issue-3124	49	2	couto	couto	PROPN
issue-3124	49	3	viana	viana	PROPN
issue-3124	49	4	and	and	CCONJ
issue-3124	49	5	lúcia	lúcia	PROPN
issue-3124	49	6	lima	lima	PROPN
issue-3124	49	7	rodrigues	rodrigues	PROPN
issue-3124	49	8	(	(	PUNCT
issue-3124	49	9	2006	2006	NUM
issue-3124	49	10	)	)	PUNCT
issue-3124	49	11	,	,	PUNCT
issue-3124	49	12	as	as	ADV
issue-3124	49	13	well	well	ADV
issue-3124	49	14	as	as	ADP
issue-3124	49	15	singh	singh	PROPN
issue-3124	49	16	et	et	PROPN
issue-3124	49	17	al	al	PROPN
issue-3124	49	18	.	.	PROPN
issue-3124	49	19	(	(	PUNCT
issue-3124	49	20	2024	2024	NUM
issue-3124	49	21	)	)	PUNCT
issue-3124	49	22	,	,	PUNCT
issue-3124	49	23	demonstrate	demonstrate	VERB
issue-3124	49	24	the	the	DET
issue-3124	49	25	specifics	specific	NOUN
issue-3124	49	26	of	of	ADP
issue-3124	49	27	accounting	accounting	NOUN
issue-3124	49	28	regulation	regulation	NOUN
issue-3124	49	29	in	in	ADP
issue-3124	49	30	wineries	winery	NOUN
issue-3124	49	31	within	within	ADP
issue-3124	49	32	the	the	DET
issue-3124	49	33	context	context	NOUN
issue-3124	49	34	of	of	ADP
issue-3124	49	35	legislative	legislative	ADJ
issue-3124	49	36	and	and	CCONJ
issue-3124	49	37	industry	industry	NOUN
issue-3124	49	38	constraints	constraint	NOUN
issue-3124	49	39	.	.	PUNCT
issue-3124	50	1	studies	study	NOUN
issue-3124	50	2	by	by	ADP
issue-3124	50	3	notarnicola	notarnicola	PROPN
issue-3124	50	4	et	et	PROPN
issue-3124	50	5	al	al	PROPN
issue-3124	50	6	.	.	PROPN
issue-3124	50	7	(	(	PUNCT
issue-3124	50	8	2003	2003	NUM
issue-3124	50	9	)	)	PUNCT
issue-3124	50	10	and	and	CCONJ
issue-3124	50	11	ana	ana	PROPN
issue-3124	50	12	trigo	trigo	PROPN
issue-3124	50	13	et	et	PROPN
issue-3124	50	14	al	al	PROPN
issue-3124	50	15	.	.	PROPN
issue-3124	51	1	(	(	PUNCT
issue-3124	51	2	2024	2024	NUM
issue-3124	51	3	)	)	PUNCT
issue-3124	51	4	add	add	VERB
issue-3124	51	5	to	to	ADP
issue-3124	51	6	the	the	DET
issue-3124	51	7	discourse	discourse	NOUN
issue-3124	51	8	by	by	ADP
issue-3124	51	9	focusing	focus	VERB
issue-3124	51	10	on	on	ADP
issue-3124	51	11	environmental	environmental	ADJ
issue-3124	51	12	sustainability	sustainability	NOUN
issue-3124	51	13	and	and	CCONJ
issue-3124	51	14	management	management	NOUN
issue-3124	51	15	based	base	VERB
issue-3124	51	16	on	on	ADP
issue-3124	51	17	enterprise	enterprise	NOUN
issue-3124	51	18	assessment	assessment	NOUN
issue-3124	51	19	,	,	PUNCT
issue-3124	51	20	while	while	SCONJ
issue-3124	51	21	dierkes	dierke	NOUN
issue-3124	51	22	s.	s.	PROPN
issue-3124	51	23	and	and	CCONJ
issue-3124	51	24	siepelmeyer	siepelmeyer	PROPN
issue-3124	51	25	d.	d.	PROPN
issue-3124	51	26	(	(	PUNCT
issue-3124	51	27	2019	2019	NUM
issue-3124	51	28	)	)	PUNCT
issue-3124	51	29	focus	focus	VERB
issue-3124	51	30	on	on	ADP
issue-3124	51	31	the	the	DET
issue-3124	51	32	transparency	transparency	NOUN
issue-3124	51	33	of	of	ADP
issue-3124	51	34	material	material	NOUN
issue-3124	51	35	flows	flow	NOUN
issue-3124	51	36	in	in	ADP
issue-3124	51	37	the	the	DET
issue-3124	51	38	context	context	NOUN
issue-3124	51	39	of	of	ADP
issue-3124	51	40	cost	cost	NOUN
issue-3124	51	41	accounting	accounting	NOUN
issue-3124	51	42	.	.	PUNCT
issue-3124	52	1	within	within	ADP
issue-3124	52	2	the	the	DET
issue-3124	52	3	national	national	ADJ
issue-3124	52	4	context	context	NOUN
issue-3124	52	5	,	,	PUNCT
issue-3124	52	6	the	the	DET
issue-3124	52	7	contribution	contribution	NOUN
issue-3124	52	8	of	of	ADP
issue-3124	52	9	marchuk	marchuk	PROPN
issue-3124	52	10	u.	u.	PROPN
issue-3124	52	11	et	et	PROPN
issue-3124	52	12	al	al	PROPN
issue-3124	52	13	.	.	PROPN
issue-3124	53	1	(	(	PUNCT
issue-3124	53	2	2024	2024	NUM
issue-3124	53	3	)	)	PUNCT
issue-3124	53	4	is	be	AUX
issue-3124	53	5	significant	significant	ADJ
issue-3124	53	6	,	,	PUNCT
issue-3124	53	7	emphasising	emphasise	VERB
issue-3124	53	8	the	the	DET
issue-3124	53	9	importance	importance	NOUN
issue-3124	53	10	of	of	ADP
issue-3124	53	11	accounting	account	VERB
issue-3124	53	12	in	in	ADP
issue-3124	53	13	pricing	pricing	NOUN
issue-3124	53	14	.	.	PUNCT
issue-3124	54	1	the	the	DET
issue-3124	54	2	following	follow	VERB
issue-3124	54	3	scientists	scientist	NOUN
issue-3124	54	4	have	have	AUX
issue-3124	54	5	dedicated	dedicate	VERB
issue-3124	54	6	their	their	PRON
issue-3124	54	7	research	research	NOUN
issue-3124	54	8	to	to	ADP
issue-3124	54	9	the	the	DET
issue-3124	54	10	study	study	NOUN
issue-3124	54	11	of	of	ADP
issue-3124	54	12	wine	wine	NOUN
issue-3124	54	13	products	product	NOUN
issue-3124	54	14	in	in	ADP
issue-3124	54	15	the	the	DET
issue-3124	54	16	world	world	NOUN
issue-3124	54	17	scientific	scientific	ADJ
issue-3124	54	18	community	community	NOUN
issue-3124	54	19	:	:	PUNCT
issue-3124	54	20	porter	porter	PROPN
issue-3124	54	21	m.	m.	PROPN
issue-3124	54	22	e.	e.	PROPN
issue-3124	54	23	(	(	PUNCT
issue-3124	54	24	1985	1985	NUM
issue-3124	54	25	)	)	PUNCT
issue-3124	54	26	posited	posit	VERB
issue-3124	54	27	that	that	SCONJ
issue-3124	54	28	competitive	competitive	ADJ
issue-3124	54	29	advantages	advantage	NOUN
issue-3124	54	30	for	for	ADP
issue-3124	54	31	the	the	DET
issue-3124	54	32	wine	wine	NOUN
issue-3124	54	33	industry	industry	NOUN
issue-3124	54	34	can	can	AUX
issue-3124	54	35	baltic	baltic	ADJ
issue-3124	54	36	journal	journal	PROPN
issue-3124	54	37	of	of	ADP
issue-3124	54	38	economic	economic	ADJ
issue-3124	54	39	studies	study	NOUN
issue-3124	54	40	234	234	NUM
issue-3124	54	41	vol	vol	NOUN
issue-3124	54	42	.	.	PUNCT
issue-3124	55	1	11	11	NUM
issue-3124	56	1	no	no	NOUN
issue-3124	56	2	.	.	NOUN
issue-3124	56	3	5	5	NUM
issue-3124	56	4	,	,	PUNCT
issue-3124	56	5	2025	2025	NUM
issue-3124	56	6	be	be	AUX
issue-3124	56	7	formed	form	VERB
issue-3124	56	8	through	through	ADP
issue-3124	56	9	the	the	DET
issue-3124	56	10	integration	integration	NOUN
issue-3124	56	11	of	of	ADP
issue-3124	56	12	modern	modern	ADJ
issue-3124	56	13	technologies	technology	NOUN
issue-3124	56	14	into	into	ADP
issue-3124	56	15	production	production	NOUN
issue-3124	56	16	and	and	CCONJ
issue-3124	56	17	control	control	NOUN
issue-3124	56	18	.	.	PUNCT
issue-3124	57	1	the	the	DET
issue-3124	57	2	challenges	challenge	NOUN
issue-3124	57	3	confronting	confront	VERB
issue-3124	57	4	the	the	DET
issue-3124	57	5	development	development	NOUN
issue-3124	57	6	of	of	ADP
issue-3124	57	7	the	the	DET
issue-3124	57	8	wine	wine	NOUN
issue-3124	57	9	industry	industry	NOUN
issue-3124	57	10	and	and	CCONJ
issue-3124	57	11	its	its	PRON
issue-3124	57	12	enterprises	enterprise	NOUN
issue-3124	57	13	have	have	AUX
issue-3124	57	14	been	be	AUX
issue-3124	57	15	the	the	DET
issue-3124	57	16	focus	focus	NOUN
issue-3124	57	17	of	of	ADP
issue-3124	57	18	a	a	DET
issue-3124	57	19	study	study	NOUN
issue-3124	57	20	by	by	ADP
issue-3124	57	21	shymanovska	shymanovska	NOUN
issue-3124	57	22	-	-	PUNCT
issue-3124	57	23	dianich	dianich	NOUN
issue-3124	57	24	l.	l.	PROPN
issue-3124	57	25	m.	m.	PROPN
issue-3124	57	26	and	and	CCONJ
issue-3124	57	27	coauthors	coauthor	NOUN
issue-3124	57	28	(	(	PUNCT
issue-3124	57	29	2024	2024	NUM
issue-3124	57	30	)	)	PUNCT
issue-3124	57	31	.	.	PUNCT
issue-3124	58	1	the	the	DET
issue-3124	58	2	study	study	NOUN
issue-3124	58	3	noted	note	VERB
issue-3124	58	4	that	that	SCONJ
issue-3124	58	5	the	the	DET
issue-3124	58	6	functioning	functioning	NOUN
issue-3124	58	7	of	of	ADP
issue-3124	58	8	wineries	winery	NOUN
issue-3124	58	9	has	have	VERB
issue-3124	58	10	a	a	DET
issue-3124	58	11	significant	significant	ADJ
issue-3124	58	12	impact	impact	NOUN
issue-3124	58	13	on	on	ADP
issue-3124	58	14	the	the	DET
issue-3124	58	15	development	development	NOUN
issue-3124	58	16	of	of	ADP
issue-3124	58	17	the	the	DET
issue-3124	58	18	country	country	NOUN
issue-3124	58	19	's	's	PART
issue-3124	58	20	economy	economy	NOUN
issue-3124	58	21	and	and	CCONJ
issue-3124	58	22	the	the	DET
issue-3124	58	23	filling	filling	NOUN
issue-3124	58	24	of	of	ADP
issue-3124	58	25	state	state	NOUN
issue-3124	58	26	and	and	CCONJ
issue-3124	58	27	local	local	ADJ
issue-3124	58	28	budgets	budget	NOUN
issue-3124	58	29	.	.	PUNCT
issue-3124	59	1	in	in	ADP
issue-3124	59	2	the	the	DET
issue-3124	59	3	seminal	seminal	ADJ
issue-3124	59	4	work	work	NOUN
issue-3124	59	5	of	of	ADP
issue-3124	59	6	bisson	bisson	PROPN
issue-3124	59	7	l.	l.	PROPN
issue-3124	59	8	f.	f.	PROPN
issue-3124	59	9	,	,	PUNCT
issue-3124	59	10	waterhouse	waterhouse	PROPN
issue-3124	59	11	a.	a.	PROPN
issue-3124	59	12	l.	l.	PROPN
issue-3124	59	13	and	and	CCONJ
issue-3124	59	14	others	other	NOUN
issue-3124	59	15	(	(	PUNCT
issue-3124	59	16	2002	2002	NUM
issue-3124	59	17	)	)	PUNCT
issue-3124	59	18	,	,	PUNCT
issue-3124	59	19	it	it	PRON
issue-3124	59	20	is	be	AUX
issue-3124	59	21	asserted	assert	VERB
issue-3124	59	22	that	that	SCONJ
issue-3124	59	23	the	the	DET
issue-3124	59	24	production	production	NOUN
issue-3124	59	25	of	of	ADP
issue-3124	59	26	wine	wine	NOUN
issue-3124	59	27	is	be	AUX
issue-3124	59	28	both	both	PRON
issue-3124	59	29	an	an	DET
issue-3124	59	30	art	art	NOUN
issue-3124	59	31	and	and	CCONJ
issue-3124	59	32	a	a	DET
issue-3124	59	33	science	science	NOUN
issue-3124	59	34	,	,	PUNCT
issue-3124	59	35	a	a	DET
issue-3124	59	36	combination	combination	NOUN
issue-3124	59	37	of	of	ADP
issue-3124	59	38	individual	individual	ADJ
issue-3124	59	39	creativity	creativity	NOUN
issue-3124	59	40	and	and	CCONJ
issue-3124	59	41	innovative	innovative	ADJ
issue-3124	59	42	technologies	technology	NOUN
issue-3124	59	43	.	.	PUNCT
issue-3124	60	1	concomitantly	concomitantly	ADV
issue-3124	60	2	,	,	PUNCT
issue-3124	60	3	the	the	DET
issue-3124	60	4	economic	economic	ADJ
issue-3124	60	5	factors	factor	NOUN
issue-3124	60	6	influencing	influence	VERB
issue-3124	60	7	wine	wine	NOUN
issue-3124	60	8	production	production	NOUN
issue-3124	60	9	practices	practice	NOUN
issue-3124	60	10	must	must	AUX
issue-3124	60	11	be	be	AUX
issue-3124	60	12	recognised	recognise	VERB
issue-3124	60	13	,	,	PUNCT
issue-3124	60	14	necessitating	necessitate	VERB
issue-3124	60	15	the	the	DET
issue-3124	60	16	integration	integration	NOUN
issue-3124	60	17	of	of	ADP
issue-3124	60	18	all	all	DET
issue-3124	60	19	facets	facet	NOUN
issue-3124	60	20	of	of	ADP
issue-3124	60	21	wine	wine	NOUN
issue-3124	60	22	production	production	NOUN
issue-3124	60	23	and	and	CCONJ
issue-3124	60	24	a	a	DET
issue-3124	60	25	comprehensive	comprehensive	ADJ
issue-3124	60	26	understanding	understanding	NOUN
issue-3124	60	27	of	of	ADP
issue-3124	60	28	the	the	DET
issue-3124	60	29	internal	internal	ADJ
issue-3124	60	30	and	and	CCONJ
issue-3124	60	31	external	external	ADJ
issue-3124	60	32	factors	factor	NOUN
issue-3124	60	33	that	that	PRON
issue-3124	60	34	underpin	underpin	VERB
issue-3124	60	35	consumer	consumer	NOUN
issue-3124	60	36	purchasing	purchasing	NOUN
issue-3124	60	37	motivations	motivation	NOUN
issue-3124	60	38	.	.	PUNCT
issue-3124	61	1	as	as	SCONJ
issue-3124	61	2	coates	coates	PROPN
issue-3124	61	3	(	(	PUNCT
issue-3124	61	4	1997	1997	NUM
issue-3124	61	5	)	)	PUNCT
issue-3124	61	6	emphasises	emphasise	VERB
issue-3124	61	7	,	,	PUNCT
issue-3124	61	8	the	the	DET
issue-3124	61	9	quality	quality	NOUN
issue-3124	61	10	of	of	ADP
issue-3124	61	11	the	the	DET
issue-3124	61	12	final	final	ADJ
issue-3124	61	13	product	product	NOUN
issue-3124	61	14	is	be	AUX
issue-3124	61	15	contingent	contingent	ADJ
issue-3124	61	16	on	on	ADP
issue-3124	61	17	the	the	DET
issue-3124	61	18	quality	quality	NOUN
issue-3124	61	19	control	control	NOUN
issue-3124	61	20	measures	measure	NOUN
issue-3124	61	21	implemented	implement	VERB
issue-3124	61	22	during	during	ADP
issue-3124	61	23	the	the	DET
issue-3124	61	24	stages	stage	NOUN
issue-3124	61	25	of	of	ADP
issue-3124	61	26	grape	grape	NOUN
issue-3124	61	27	ripening	ripening	NOUN
issue-3124	61	28	and	and	CCONJ
issue-3124	61	29	fermentation	fermentation	NOUN
issue-3124	61	30	.	.	PUNCT
issue-3124	62	1	the	the	DET
issue-3124	62	2	following	follow	VERB
issue-3124	62	3	ukrainian	ukrainian	ADJ
issue-3124	62	4	scientists	scientist	NOUN
issue-3124	62	5	have	have	AUX
issue-3124	62	6	devoted	devote	VERB
issue-3124	62	7	their	their	PRON
issue-3124	62	8	research	research	NOUN
issue-3124	62	9	to	to	ADP
issue-3124	62	10	viticulture	viticulture	NOUN
issue-3124	62	11	:	:	PUNCT
issue-3124	62	12	a.	a.	NOUN
issue-3124	62	13	m.	m.	NOUN
issue-3124	62	14	avidzba	avidzba	PROPN
issue-3124	62	15	(	(	PUNCT
issue-3124	62	16	2000	2000	NUM
issue-3124	62	17	)	)	PUNCT
issue-3124	62	18	,	,	PUNCT
issue-3124	62	19	o.	o.	PROPN
issue-3124	62	20	m.	m.	PROPN
issue-3124	62	21	garkusha	garkusha	PROPN
issue-3124	62	22	(	(	PUNCT
issue-3124	62	23	2002	2002	NUM
issue-3124	62	24	)	)	PUNCT
issue-3124	62	25	,	,	PUNCT
issue-3124	62	26	i.	i.	PROPN
issue-3124	62	27	i.	i.	PROPN
issue-3124	62	28	cherven	cherven	PROPN
issue-3124	62	29	(	(	PUNCT
issue-3124	62	30	2008	2008	NUM
issue-3124	62	31	)	)	PUNCT
issue-3124	62	32	and	and	CCONJ
issue-3124	62	33	l.	l.	PROPN
issue-3124	62	34	hutsalenko	hutsalenko	PROPN
issue-3124	62	35	and	and	CCONJ
issue-3124	62	36	u.	u.	PROPN
issue-3124	62	37	marchuk	marchuk	PROPN
issue-3124	62	38	(	(	PUNCT
issue-3124	62	39	2020	2020	NUM
issue-3124	62	40	)	)	PUNCT
issue-3124	62	41	.	.	PUNCT
issue-3124	63	1	these	these	DET
issue-3124	63	2	scientists	scientist	NOUN
issue-3124	63	3	have	have	AUX
issue-3124	63	4	focused	focus	VERB
issue-3124	63	5	their	their	PRON
issue-3124	63	6	research	research	NOUN
issue-3124	63	7	on	on	ADP
issue-3124	63	8	analysing	analyse	VERB
issue-3124	63	9	the	the	DET
issue-3124	63	10	most	most	ADV
issue-3124	63	11	important	important	ADJ
issue-3124	63	12	theoretical	theoretical	ADJ
issue-3124	63	13	and	and	CCONJ
issue-3124	63	14	practical	practical	ADJ
issue-3124	63	15	problems	problem	NOUN
issue-3124	63	16	in	in	ADP
issue-3124	63	17	the	the	DET
issue-3124	63	18	industry	industry	NOUN
issue-3124	63	19	.	.	PUNCT
issue-3124	64	1	jernigan	jernigan	PROPN
issue-3124	64	2	d.	d.	PROPN
issue-3124	64	3	,	,	PUNCT
issue-3124	64	4	ross	ross	PROPN
issue-3124	64	5	c.	c.	PROPN
issue-3124	64	6	s.	s.	PROPN
issue-3124	64	7	(	(	PUNCT
issue-3124	64	8	2020	2020	NUM
issue-3124	64	9	)	)	PUNCT
issue-3124	64	10	compare	compare	VERB
issue-3124	64	11	international	international	ADJ
issue-3124	64	12	experience	experience	NOUN
issue-3124	64	13	in	in	ADP
issue-3124	64	14	the	the	DET
issue-3124	64	15	formation	formation	NOUN
issue-3124	64	16	of	of	ADP
issue-3124	64	17	policies	policy	NOUN
issue-3124	64	18	for	for	ADP
issue-3124	64	19	controlling	control	VERB
issue-3124	64	20	the	the	DET
issue-3124	64	21	quality	quality	NOUN
issue-3124	64	22	and	and	CCONJ
issue-3124	64	23	labelling	labelling	NOUN
issue-3124	64	24	of	of	ADP
issue-3124	64	25	alcohol	alcohol	NOUN
issue-3124	64	26	,	,	PUNCT
issue-3124	64	27	and	and	CCONJ
issue-3124	64	28	the	the	DET
issue-3124	64	29	study	study	NOUN
issue-3124	64	30	by	by	ADP
issue-3124	64	31	havrylyshyn	havrylyshyn	PROPN
issue-3124	64	32	v.	v.	ADP
issue-3124	65	1	v.	v.	ADV
issue-3124	66	1	and	and	CCONJ
issue-3124	66	2	sapozhnyk	sapozhnyk	PROPN
issue-3124	66	3	d.	d.	PROPN
issue-3124	66	4	i.	i.	PROPN
issue-3124	66	5	(	(	PUNCT
issue-3124	66	6	2024	2024	NUM
issue-3124	66	7	)	)	PUNCT
issue-3124	66	8	focus	focus	NOUN
issue-3124	66	9	on	on	ADP
issue-3124	66	10	the	the	DET
issue-3124	66	11	ukrainian	ukrainian	ADJ
issue-3124	66	12	context	context	NOUN
issue-3124	66	13	,	,	PUNCT
issue-3124	66	14	pointing	point	VERB
issue-3124	66	15	out	out	ADP
issue-3124	66	16	the	the	DET
issue-3124	66	17	challenges	challenge	NOUN
issue-3124	66	18	of	of	ADP
issue-3124	66	19	state	state	NOUN
issue-3124	66	20	regulation	regulation	NOUN
issue-3124	66	21	of	of	ADP
issue-3124	66	22	the	the	DET
issue-3124	66	23	wine	wine	NOUN
issue-3124	66	24	market	market	NOUN
issue-3124	66	25	in	in	ADP
issue-3124	66	26	the	the	DET
issue-3124	66	27	context	context	NOUN
issue-3124	66	28	of	of	ADP
issue-3124	66	29	hybrid	hybrid	ADJ
issue-3124	66	30	aggression	aggression	NOUN
issue-3124	66	31	and	and	CCONJ
issue-3124	66	32	an	an	DET
issue-3124	66	33	unstable	unstable	ADJ
issue-3124	66	34	legal	legal	ADJ
issue-3124	66	35	environment	environment	NOUN
issue-3124	66	36	.	.	PUNCT
issue-3124	67	1	in	in	ADP
issue-3124	67	2	the	the	DET
issue-3124	67	3	field	field	NOUN
issue-3124	67	4	of	of	ADP
issue-3124	67	5	accounting	accounting	NOUN
issue-3124	67	6	,	,	PUNCT
issue-3124	67	7	kolawole	kolawole	PROPN
issue-3124	67	8	,	,	PUNCT
issue-3124	67	9	olowookere	olowookere	NOUN
issue-3124	67	10	&	&	CCONJ
issue-3124	67	11	esther	esther	PROPN
issue-3124	67	12	,	,	PUNCT
issue-3124	67	13	adenle	adenle	PROPN
issue-3124	67	14	&	&	CCONJ
issue-3124	67	15	muhammed	muhammed	PROPN
issue-3124	67	16	,	,	PUNCT
issue-3124	67	17	ijaiya	ijaiya	PROPN
issue-3124	67	18	&	&	CCONJ
issue-3124	67	19	onyekachi	onyekachi	PROPN
issue-3124	67	20	,	,	PUNCT
issue-3124	67	21	anyanwu	anyanwu	PROPN
issue-3124	67	22	(	(	PUNCT
issue-3124	67	23	2024	2024	NUM
issue-3124	67	24	)	)	PUNCT
issue-3124	67	25	assess	assess	NOUN
issue-3124	67	26	approaches	approach	NOUN
issue-3124	67	27	to	to	ADP
issue-3124	67	28	the	the	DET
issue-3124	67	29	formation	formation	NOUN
issue-3124	67	30	of	of	ADP
issue-3124	67	31	accounting	accounting	NOUN
issue-3124	67	32	theory	theory	NOUN
issue-3124	67	33	and	and	CCONJ
issue-3124	67	34	areas	area	NOUN
issue-3124	67	35	of	of	ADP
issue-3124	67	36	disagreement	disagreement	NOUN
issue-3124	67	37	.	.	PUNCT
issue-3124	68	1	v.	v.	ADP
issue-3124	68	2	b.	b.	PROPN
issue-3124	68	3	mossakovsky	mossakovsky	PROPN
issue-3124	68	4	(	(	PUNCT
issue-3124	68	5	2008	2008	NUM
issue-3124	68	6	)	)	PUNCT
issue-3124	68	7	considered	consider	VERB
issue-3124	68	8	the	the	DET
issue-3124	68	9	methodological	methodological	ADJ
issue-3124	68	10	principles	principle	NOUN
issue-3124	68	11	of	of	ADP
issue-3124	68	12	cost	cost	NOUN
issue-3124	68	13	formation	formation	NOUN
issue-3124	68	14	and	and	CCONJ
issue-3124	68	15	product	product	NOUN
issue-3124	68	16	costing	cost	VERB
issue-3124	68	17	in	in	ADP
issue-3124	68	18	the	the	DET
issue-3124	68	19	wine	wine	NOUN
issue-3124	68	20	industry	industry	NOUN
issue-3124	68	21	,	,	PUNCT
issue-3124	68	22	examining	examine	VERB
issue-3124	68	23	them	they	PRON
issue-3124	68	24	in	in	ADP
issue-3124	68	25	the	the	DET
issue-3124	68	26	context	context	NOUN
issue-3124	68	27	of	of	ADP
issue-3124	68	28	accounting	accounting	NOUN
issue-3124	68	29	regulations	regulation	NOUN
issue-3124	68	30	and	and	CCONJ
issue-3124	68	31	other	other	ADJ
issue-3124	68	32	relevant	relevant	ADJ
issue-3124	68	33	frameworks	framework	NOUN
issue-3124	68	34	.	.	PUNCT
issue-3124	69	1	ana	ana	PROPN
issue-3124	69	2	trigo	trigo	PROPN
issue-3124	69	3	,	,	PUNCT
issue-3124	69	4	ana	ana	PROPN
issue-3124	69	5	marta	marta	PROPN
issue-3124	69	6	-	-	PUNCT
issue-3124	69	7	costa	costa	PROPN
issue-3124	69	8	and	and	CCONJ
issue-3124	69	9	rui	rui	PROPN
issue-3124	69	10	fragoso	fragoso	NOUN
issue-3124	69	11	(	(	PUNCT
issue-3124	69	12	2024	2024	NUM
issue-3124	69	13	)	)	PUNCT
issue-3124	69	14	,	,	PUNCT
issue-3124	69	15	as	as	ADV
issue-3124	69	16	well	well	ADV
issue-3124	69	17	as	as	ADP
issue-3124	69	18	singh	singh	PROPN
issue-3124	69	19	a.	a.	NOUN
issue-3124	69	20	,	,	PUNCT
issue-3124	69	21	soni	soni	PROPN
issue-3124	69	22	t.	t.	PROPN
issue-3124	69	23	k.	k.	PROPN
issue-3124	69	24	and	and	CCONJ
issue-3124	69	25	bhusan	bhusan	PROPN
issue-3124	69	26	s.	s.	PROPN
issue-3124	69	27	(	(	PUNCT
issue-3124	69	28	2024	2024	NUM
issue-3124	69	29	)	)	PUNCT
issue-3124	69	30	,	,	PUNCT
issue-3124	69	31	considered	consider	VERB
issue-3124	69	32	sustainable	sustainable	ADJ
issue-3124	69	33	wine	wine	NOUN
issue-3124	69	34	assessment	assessment	NOUN
issue-3124	69	35	tools	tool	NOUN
issue-3124	69	36	for	for	ADP
issue-3124	69	37	improving	improve	VERB
issue-3124	69	38	the	the	DET
issue-3124	69	39	sustainability	sustainability	NOUN
issue-3124	69	40	of	of	ADP
issue-3124	69	41	the	the	DET
issue-3124	69	42	wine	wine	NOUN
issue-3124	69	43	industry	industry	NOUN
issue-3124	69	44	.	.	PUNCT
issue-3124	70	1	these	these	DET
issue-3124	70	2	tools	tool	NOUN
issue-3124	70	3	would	would	AUX
issue-3124	70	4	ensure	ensure	VERB
issue-3124	70	5	that	that	SCONJ
issue-3124	70	6	sustainability	sustainability	NOUN
issue-3124	70	7	indicators	indicator	NOUN
issue-3124	70	8	met	meet	VERB
issue-3124	70	9	strict	strict	ADJ
issue-3124	70	10	criteria	criterion	NOUN
issue-3124	70	11	for	for	ADP
issue-3124	70	12	accuracy	accuracy	NOUN
issue-3124	70	13	and	and	CCONJ
issue-3124	70	14	reliability	reliability	NOUN
issue-3124	70	15	,	,	PUNCT
issue-3124	70	16	and	and	CCONJ
issue-3124	70	17	that	that	SCONJ
issue-3124	70	18	the	the	DET
issue-3124	70	19	assessment	assessment	NOUN
issue-3124	70	20	system	system	NOUN
issue-3124	70	21	promoted	promote	VERB
issue-3124	70	22	transparency	transparency	NOUN
issue-3124	70	23	and	and	CCONJ
issue-3124	70	24	accountability	accountability	NOUN
issue-3124	70	25	.	.	PUNCT
issue-3124	71	1	in	in	ADP
issue-3124	71	2	their	their	PRON
issue-3124	71	3	work	work	NOUN
issue-3124	71	4	,	,	PUNCT
issue-3124	71	5	marchuk	marchuk	PROPN
issue-3124	71	6	u.	u.	PROPN
issue-3124	71	7	,	,	PUNCT
issue-3124	71	8	hutsalenko	hutsalenko	PROPN
issue-3124	71	9	l.	l.	PROPN
issue-3124	71	10	,	,	PUNCT
issue-3124	71	11	bondar	bondar	NOUN
issue-3124	71	12	m.	m.	NOUN
issue-3124	71	13	,	,	PUNCT
issue-3124	71	14	tsaruk	tsaruk	PROPN
issue-3124	71	15	n.	n.	PROPN
issue-3124	71	16	and	and	CCONJ
issue-3124	71	17	renkas	renkas	PROPN
issue-3124	71	18	y.	y.	PROPN
issue-3124	71	19	(	(	PUNCT
issue-3124	71	20	2024	2024	NUM
issue-3124	71	21	)	)	PUNCT
issue-3124	71	22	revealed	reveal	VERB
issue-3124	71	23	the	the	DET
issue-3124	71	24	peculiarities	peculiarity	NOUN
issue-3124	71	25	of	of	ADP
issue-3124	71	26	controlling	control	VERB
issue-3124	71	27	the	the	DET
issue-3124	71	28	formation	formation	NOUN
issue-3124	71	29	of	of	ADP
issue-3124	71	30	prices	price	NOUN
issue-3124	71	31	for	for	ADP
issue-3124	71	32	wine	wine	NOUN
issue-3124	71	33	products	product	NOUN
issue-3124	71	34	on	on	ADP
issue-3124	71	35	the	the	DET
issue-3124	71	36	world	world	NOUN
issue-3124	71	37	market	market	NOUN
issue-3124	71	38	,	,	PUNCT
issue-3124	71	39	taking	take	VERB
issue-3124	71	40	into	into	ADP
issue-3124	71	41	account	account	NOUN
issue-3124	71	42	their	their	PRON
issue-3124	71	43	qualification	qualification	NOUN
issue-3124	71	44	categories	category	NOUN
issue-3124	71	45	.	.	PUNCT
issue-3124	72	1	in	in	ADP
issue-3124	72	2	their	their	PRON
issue-3124	72	3	article	article	NOUN
issue-3124	72	4	,	,	PUNCT
issue-3124	72	5	rui	rui	PROPN
issue-3124	72	6	couto	couto	PROPN
issue-3124	72	7	viana	viana	PROPN
issue-3124	72	8	and	and	CCONJ
issue-3124	72	9	lúcia	lúcia	PROPN
issue-3124	72	10	lima	lima	PROPN
issue-3124	72	11	rodrigues	rodrigues	PROPN
issue-3124	72	12	(	(	PUNCT
issue-3124	72	13	2006	2006	NUM
issue-3124	72	14	)	)	PUNCT
issue-3124	72	15	noted	note	VERB
issue-3124	72	16	that	that	SCONJ
issue-3124	72	17	the	the	DET
issue-3124	72	18	wine	wine	NOUN
issue-3124	72	19	industry	industry	NOUN
issue-3124	72	20	is	be	AUX
issue-3124	72	21	no	no	DET
issue-3124	72	22	exception	exception	NOUN
issue-3124	72	23	when	when	SCONJ
issue-3124	72	24	it	it	PRON
issue-3124	72	25	comes	come	VERB
issue-3124	72	26	to	to	ADP
issue-3124	72	27	the	the	DET
issue-3124	72	28	difficulties	difficulty	NOUN
issue-3124	72	29	of	of	ADP
issue-3124	72	30	implementing	implement	VERB
issue-3124	72	31	a	a	DET
issue-3124	72	32	traditional	traditional	ADJ
issue-3124	72	33	accounting	accounting	NOUN
issue-3124	72	34	system	system	NOUN
issue-3124	72	35	,	,	PUNCT
issue-3124	72	36	given	give	VERB
issue-3124	72	37	that	that	SCONJ
issue-3124	72	38	this	this	DET
issue-3124	72	39	industry	industry	NOUN
issue-3124	72	40	and	and	CCONJ
issue-3124	72	41	similar	similar	ADJ
issue-3124	72	42	ones	one	NOUN
issue-3124	72	43	are	be	AUX
issue-3124	72	44	characterised	characterise	VERB
issue-3124	72	45	by	by	ADP
issue-3124	72	46	high	high	ADJ
issue-3124	72	47	-	-	PUNCT
issue-3124	72	48	quality	quality	NOUN
issue-3124	72	49	products	product	NOUN
issue-3124	72	50	and	and	CCONJ
issue-3124	72	51	long	long	ADJ
issue-3124	72	52	-	-	PUNCT
issue-3124	72	53	term	term	NOUN
issue-3124	72	54	inventories	inventory	NOUN
issue-3124	72	55	.	.	PUNCT
issue-3124	73	1	3	3	X
issue-3124	73	2	.	.	X
issue-3124	73	3	aims	aim	NOUN
issue-3124	73	4	,	,	PUNCT
issue-3124	73	5	objects	object	NOUN
issue-3124	73	6	and	and	CCONJ
issue-3124	73	7	methods	method	NOUN
issue-3124	73	8	the	the	DET
issue-3124	73	9	objective	objective	NOUN
issue-3124	73	10	of	of	ADP
issue-3124	73	11	this	this	DET
issue-3124	73	12	study	study	NOUN
issue-3124	73	13	is	be	AUX
issue-3124	73	14	to	to	PART
issue-3124	73	15	ascertain	ascertain	VERB
issue-3124	73	16	the	the	DET
issue-3124	73	17	most	most	ADV
issue-3124	73	18	suitable	suitable	ADJ
issue-3124	73	19	models	model	NOUN
issue-3124	73	20	for	for	ADP
issue-3124	73	21	accounting	account	VERB
issue-3124	73	22	for	for	ADP
issue-3124	73	23	the	the	DET
issue-3124	73	24	costs	cost	NOUN
issue-3124	73	25	of	of	ADP
issue-3124	73	26	producing	produce	VERB
issue-3124	73	27	winemaking	winemaking	NOUN
issue-3124	73	28	products	product	NOUN
issue-3124	73	29	.	.	PUNCT
issue-3124	74	1	this	this	PRON
issue-3124	74	2	will	will	AUX
issue-3124	74	3	be	be	AUX
issue-3124	74	4	achieved	achieve	VERB
issue-3124	74	5	through	through	ADP
issue-3124	74	6	a	a	DET
issue-3124	74	7	critical	critical	ADJ
issue-3124	74	8	analysis	analysis	NOUN
issue-3124	74	9	and	and	CCONJ
issue-3124	74	10	generalisation	generalisation	NOUN
issue-3124	74	11	of	of	ADP
issue-3124	74	12	existing	exist	VERB
issue-3124	74	13	national	national	ADJ
issue-3124	74	14	and	and	CCONJ
issue-3124	74	15	international	international	ADJ
issue-3124	74	16	models	model	NOUN
issue-3124	74	17	for	for	ADP
issue-3124	74	18	accounting	account	VERB
issue-3124	74	19	for	for	ADP
issue-3124	74	20	these	these	DET
issue-3124	74	21	costs	cost	NOUN
issue-3124	74	22	.	.	PUNCT
issue-3124	75	1	in	in	ADP
issue-3124	75	2	order	order	NOUN
issue-3124	75	3	to	to	PART
issue-3124	75	4	achieve	achieve	VERB
issue-3124	75	5	this	this	DET
issue-3124	75	6	objective	objective	NOUN
issue-3124	75	7	,	,	PUNCT
issue-3124	75	8	it	it	PRON
issue-3124	75	9	is	be	AUX
issue-3124	75	10	recommended	recommend	VERB
issue-3124	75	11	that	that	SCONJ
issue-3124	75	12	the	the	DET
issue-3124	75	13	following	follow	VERB
issue-3124	75	14	tasks	task	NOUN
issue-3124	75	15	be	be	AUX
issue-3124	75	16	identified	identify	VERB
issue-3124	75	17	:	:	PUNCT
issue-3124	75	18	to	to	PART
issue-3124	75	19	consider	consider	VERB
issue-3124	75	20	the	the	DET
issue-3124	75	21	types	type	NOUN
issue-3124	75	22	of	of	ADP
issue-3124	75	23	enterprises	enterprise	NOUN
issue-3124	75	24	engaged	engage	VERB
issue-3124	75	25	in	in	ADP
issue-3124	75	26	winemaking	winemaking	NOUN
issue-3124	75	27	activities	activity	NOUN
issue-3124	75	28	in	in	ADP
issue-3124	75	29	accordance	accordance	NOUN
issue-3124	75	30	with	with	ADP
issue-3124	75	31	the	the	DET
issue-3124	75	32	current	current	ADJ
issue-3124	75	33	legislation	legislation	NOUN
issue-3124	75	34	and	and	CCONJ
issue-3124	75	35	to	to	PART
issue-3124	75	36	analyse	analyse	VERB
issue-3124	75	37	the	the	DET
issue-3124	75	38	dynamics	dynamic	NOUN
issue-3124	75	39	of	of	ADP
issue-3124	75	40	their	their	PRON
issue-3124	75	41	development	development	NOUN
issue-3124	75	42	according	accord	VERB
issue-3124	75	43	to	to	ADP
issue-3124	75	44	classification	classification	NOUN
issue-3124	75	45	of	of	ADP
issue-3124	75	46	economic	economic	ADJ
issue-3124	75	47	activities	activity	NOUN
issue-3124	75	48	(	(	PUNCT
issue-3124	75	49	cea	cea	PROPN
issue-3124	75	50	)	)	PUNCT
issue-3124	75	51	01.21	01.21	NUM
issue-3124	75	52	and	and	CCONJ
issue-3124	75	53	11.02	11.02	NUM
issue-3124	75	54	in	in	ADP
issue-3124	75	55	2016	2016	NUM
issue-3124	75	56	-	-	SYM
issue-3124	75	57	2023	2023	NUM
issue-3124	75	58	;	;	PUNCT
issue-3124	75	59	–	–	PUNCT
issue-3124	75	60	to	to	PART
issue-3124	75	61	study	study	VERB
issue-3124	75	62	the	the	DET
issue-3124	75	63	peculiarities	peculiarity	NOUN
issue-3124	75	64	of	of	ADP
issue-3124	75	65	implementing	implement	VERB
issue-3124	75	66	accounting	accounting	NOUN
issue-3124	75	67	principles	principle	NOUN
issue-3124	75	68	in	in	ADP
issue-3124	75	69	the	the	DET
issue-3124	75	70	formation	formation	NOUN
issue-3124	75	71	of	of	ADP
issue-3124	75	72	accounting	accounting	NOUN
issue-3124	75	73	policies	policy	NOUN
issue-3124	75	74	of	of	ADP
issue-3124	75	75	wineries	winery	NOUN
issue-3124	75	76	;	;	PUNCT
issue-3124	75	77	–	–	PUNCT
issue-3124	75	78	to	to	PART
issue-3124	75	79	study	study	VERB
issue-3124	75	80	the	the	DET
issue-3124	75	81	stages	stage	NOUN
issue-3124	75	82	of	of	ADP
issue-3124	75	83	formation	formation	NOUN
issue-3124	75	84	of	of	ADP
issue-3124	75	85	production	production	NOUN
issue-3124	75	86	cost	cost	NOUN
issue-3124	75	87	in	in	ADP
issue-3124	75	88	winemaking	winemaking	NOUN
issue-3124	75	89	,	,	PUNCT
issue-3124	75	90	taking	take	VERB
issue-3124	75	91	into	into	ADP
issue-3124	75	92	account	account	NOUN
issue-3124	75	93	the	the	DET
issue-3124	75	94	cost	cost	NOUN
issue-3124	75	95	of	of	ADP
issue-3124	75	96	crop	crop	NOUN
issue-3124	75	97	production	production	NOUN
issue-3124	75	98	;	;	PUNCT
issue-3124	75	99	–	–	PUNCT
issue-3124	75	100	to	to	PART
issue-3124	75	101	generalise	generalise	VERB
issue-3124	75	102	and	and	CCONJ
issue-3124	75	103	systematise	systematise	VERB
issue-3124	75	104	the	the	DET
issue-3124	75	105	typical	typical	ADJ
issue-3124	75	106	cost	cost	NOUN
issue-3124	75	107	accounting	accounting	NOUN
issue-3124	75	108	models	model	NOUN
issue-3124	75	109	used	use	VERB
issue-3124	75	110	in	in	ADP
issue-3124	75	111	winemaking	winemaking	NOUN
issue-3124	75	112	,	,	PUNCT
issue-3124	75	113	taking	take	VERB
issue-3124	75	114	into	into	ADP
issue-3124	75	115	account	account	NOUN
issue-3124	75	116	industry	industry	NOUN
issue-3124	75	117	specifics	specific	NOUN
issue-3124	75	118	;	;	PUNCT
issue-3124	75	119	–	–	PUNCT
issue-3124	75	120	to	to	PART
issue-3124	75	121	present	present	VERB
issue-3124	75	122	a	a	DET
issue-3124	75	123	model	model	NOUN
issue-3124	75	124	of	of	ADP
issue-3124	75	125	cost	cost	NOUN
issue-3124	75	126	accounting	accounting	NOUN
issue-3124	75	127	and	and	CCONJ
issue-3124	75	128	to	to	PART
issue-3124	75	129	reflect	reflect	VERB
issue-3124	75	130	the	the	DET
issue-3124	75	131	procedure	procedure	NOUN
issue-3124	75	132	for	for	ADP
issue-3124	75	133	their	their	PRON
issue-3124	75	134	accounting	accounting	NOUN
issue-3124	75	135	on	on	ADP
issue-3124	75	136	the	the	DET
issue-3124	75	137	example	example	NOUN
issue-3124	75	138	of	of	ADP
issue-3124	75	139	the	the	DET
issue-3124	75	140	"	"	PUNCT
issue-3124	75	141	wine	wine	NOUN
issue-3124	75	142	bottling	bottling	NOUN
issue-3124	75	143	"	"	PUNCT
issue-3124	75	144	section	section	NOUN
issue-3124	75	145	.	.	PUNCT
issue-3124	76	1	in	in	ADP
issue-3124	76	2	the	the	DET
issue-3124	76	3	course	course	NOUN
issue-3124	76	4	of	of	ADP
issue-3124	76	5	preparing	prepare	VERB
issue-3124	76	6	the	the	DET
issue-3124	76	7	article	article	NOUN
issue-3124	76	8	,	,	PUNCT
issue-3124	76	9	the	the	DET
issue-3124	76	10	authors	author	NOUN
issue-3124	76	11	employed	employ	VERB
issue-3124	76	12	a	a	DET
issue-3124	76	13	range	range	NOUN
issue-3124	76	14	of	of	ADP
issue-3124	76	15	scientific	scientific	ADJ
issue-3124	76	16	and	and	CCONJ
issue-3124	76	17	special	special	ADJ
issue-3124	76	18	research	research	NOUN
issue-3124	76	19	methods	method	NOUN
issue-3124	76	20	,	,	PUNCT
issue-3124	76	21	which	which	PRON
issue-3124	76	22	provided	provide	VERB
issue-3124	76	23	a	a	DET
issue-3124	76	24	systematic	systematic	ADJ
issue-3124	76	25	and	and	CCONJ
issue-3124	76	26	comprehensive	comprehensive	ADJ
issue-3124	76	27	approach	approach	NOUN
issue-3124	76	28	to	to	ADP
issue-3124	76	29	the	the	DET
issue-3124	76	30	study	study	NOUN
issue-3124	76	31	of	of	ADP
issue-3124	76	32	cost	cost	NOUN
issue-3124	76	33	accounting	accounting	NOUN
issue-3124	76	34	models	model	NOUN
issue-3124	76	35	in	in	ADP
issue-3124	76	36	winemaking	winemaking	NOUN
issue-3124	76	37	and	and	CCONJ
issue-3124	76	38	the	the	DET
issue-3124	76	39	specifics	specific	NOUN
issue-3124	76	40	of	of	ADP
issue-3124	76	41	the	the	DET
issue-3124	76	42	methodology	methodology	NOUN
issue-3124	76	43	for	for	ADP
issue-3124	76	44	accounting	account	VERB
issue-3124	76	45	for	for	ADP
issue-3124	76	46	wineries	winery	NOUN
issue-3124	76	47	.	.	PUNCT
issue-3124	77	1	in	in	ADP
issue-3124	77	2	addition	addition	NOUN
issue-3124	77	3	,	,	PUNCT
issue-3124	77	4	the	the	DET
issue-3124	77	5	dialectical	dialectical	ADJ
issue-3124	77	6	method	method	NOUN
issue-3124	77	7	was	be	AUX
issue-3124	77	8	utilised	utilise	VERB
issue-3124	77	9	to	to	PART
issue-3124	77	10	elucidate	elucidate	VERB
issue-3124	77	11	the	the	DET
issue-3124	77	12	contradictions	contradiction	NOUN
issue-3124	77	13	between	between	ADP
issue-3124	77	14	prevailing	prevail	VERB
issue-3124	77	15	approaches	approach	NOUN
issue-3124	77	16	to	to	PART
issue-3124	77	17	cost	cost	VERB
issue-3124	77	18	accounting	accounting	NOUN
issue-3124	77	19	and	and	CCONJ
issue-3124	77	20	the	the	DET
issue-3124	77	21	realities	reality	NOUN
issue-3124	77	22	of	of	ADP
issue-3124	77	23	winemaking	winemaking	NOUN
issue-3124	77	24	.	.	PUNCT
issue-3124	78	1	the	the	DET
issue-3124	78	2	method	method	NOUN
issue-3124	78	3	of	of	ADP
issue-3124	78	4	induction	induction	NOUN
issue-3124	78	5	and	and	CCONJ
issue-3124	78	6	deduction	deduction	NOUN
issue-3124	78	7	was	be	AUX
issue-3124	78	8	employed	employ	VERB
issue-3124	78	9	to	to	PART
issue-3124	78	10	formulate	formulate	VERB
issue-3124	78	11	generalisations	generalisation	NOUN
issue-3124	78	12	and	and	CCONJ
issue-3124	78	13	draw	draw	VERB
issue-3124	78	14	logical	logical	ADJ
issue-3124	78	15	conclusions	conclusion	NOUN
issue-3124	78	16	.	.	PUNCT
issue-3124	79	1	furthermore	furthermore	ADV
issue-3124	79	2	,	,	PUNCT
issue-3124	79	3	content	content	ADJ
issue-3124	79	4	analysis	analysis	NOUN
issue-3124	79	5	was	be	AUX
issue-3124	79	6	used	use	VERB
issue-3124	79	7	to	to	PART
issue-3124	79	8	study	study	VERB
issue-3124	79	9	scientific	scientific	ADJ
issue-3124	79	10	publications	publication	NOUN
issue-3124	79	11	,	,	PUNCT
issue-3124	79	12	standards	standard	NOUN
issue-3124	79	13	and	and	CCONJ
issue-3124	79	14	guidelines	guideline	NOUN
issue-3124	79	15	governing	govern	VERB
issue-3124	79	16	accounting	accounting	NOUN
issue-3124	79	17	and	and	CCONJ
issue-3124	79	18	the	the	DET
issue-3124	79	19	industry	industry	NOUN
issue-3124	79	20	.	.	PUNCT
issue-3124	80	1	the	the	DET
issue-3124	80	2	legislative	legislative	ADJ
issue-3124	80	3	framework	framework	NOUN
issue-3124	80	4	was	be	AUX
issue-3124	80	5	analysed	analyse	VERB
issue-3124	80	6	and	and	CCONJ
issue-3124	80	7	synthesised	synthesise	VERB
issue-3124	80	8	in	in	ADP
issue-3124	80	9	order	order	NOUN
issue-3124	80	10	to	to	PART
issue-3124	80	11	establish	establish	VERB
issue-3124	80	12	a	a	DET
issue-3124	80	13	robust	robust	ADJ
issue-3124	80	14	foundation	foundation	NOUN
issue-3124	80	15	for	for	ADP
issue-3124	80	16	the	the	DET
issue-3124	80	17	development	development	NOUN
issue-3124	80	18	of	of	ADP
issue-3124	80	19	cost	cost	NOUN
issue-3124	80	20	accounting	accounting	NOUN
issue-3124	80	21	models	model	NOUN
issue-3124	80	22	.	.	PUNCT
issue-3124	81	1	the	the	DET
issue-3124	81	2	method	method	NOUN
issue-3124	81	3	of	of	ADP
issue-3124	81	4	comparison	comparison	NOUN
issue-3124	81	5	enabled	enable	VERB
issue-3124	81	6	a	a	DET
issue-3124	81	7	comparative	comparative	ADJ
issue-3124	81	8	analysis	analysis	NOUN
issue-3124	81	9	of	of	ADP
issue-3124	81	10	the	the	DET
issue-3124	81	11	number	number	NOUN
issue-3124	81	12	of	of	ADP
issue-3124	81	13	enterprises	enterprise	NOUN
issue-3124	81	14	operating	operate	VERB
issue-3124	81	15	in	in	ADP
issue-3124	81	16	the	the	DET
issue-3124	81	17	activities	activity	NOUN
issue-3124	81	18	of	of	ADP
issue-3124	81	19	cea	cea	PROPN
issue-3124	81	20	01.21	01.21	NUM
issue-3124	81	21	(	(	PUNCT
issue-3124	81	22	grape	grape	NOUN
issue-3124	81	23	growing	growing	NOUN
issue-3124	81	24	)	)	PUNCT
issue-3124	81	25	and	and	CCONJ
issue-3124	81	26	11.02	11.02	NUM
issue-3124	81	27	(	(	PUNCT
issue-3124	81	28	wine	wine	NOUN
issue-3124	81	29	production	production	NOUN
issue-3124	81	30	)	)	PUNCT
issue-3124	81	31	in	in	ADP
issue-3124	81	32	the	the	DET
issue-3124	81	33	dynamics	dynamic	NOUN
issue-3124	81	34	of	of	ADP
issue-3124	81	35	2016	2016	NUM
issue-3124	81	36	-	-	SYM
issue-3124	81	37	2023	2023	NUM
issue-3124	81	38	,	,	PUNCT
issue-3124	81	39	which	which	PRON
issue-3124	81	40	made	make	VERB
issue-3124	81	41	it	it	PRON
issue-3124	81	42	possible	possible	ADJ
issue-3124	81	43	to	to	PART
issue-3124	81	44	assess	assess	VERB
issue-3124	81	45	the	the	DET
issue-3124	81	46	trends	trend	NOUN
issue-3124	81	47	in	in	ADP
issue-3124	81	48	the	the	DET
issue-3124	81	49	baltic	baltic	ADJ
issue-3124	81	50	journal	journal	PROPN
issue-3124	81	51	of	of	ADP
issue-3124	81	52	economic	economic	ADJ
issue-3124	81	53	studies	study	NOUN
issue-3124	81	54	235	235	NUM
issue-3124	81	55	vol	vol	NOUN
issue-3124	81	56	.	.	PUNCT
issue-3124	82	1	11	11	NUM
issue-3124	83	1	no	no	NOUN
issue-3124	83	2	.	.	NOUN
issue-3124	83	3	5	5	NUM
issue-3124	83	4	,	,	PUNCT
issue-3124	83	5	2025	2025	NUM
issue-3124	83	6	development	development	NOUN
issue-3124	83	7	of	of	ADP
issue-3124	83	8	the	the	DET
issue-3124	83	9	wine	wine	NOUN
issue-3124	83	10	industry	industry	NOUN
issue-3124	83	11	in	in	ADP
issue-3124	83	12	ukraine	ukraine	NOUN
issue-3124	83	13	and	and	CCONJ
issue-3124	83	14	compare	compare	VERB
issue-3124	83	15	the	the	DET
issue-3124	83	16	peculiarities	peculiarity	NOUN
issue-3124	83	17	of	of	ADP
issue-3124	83	18	applying	apply	VERB
issue-3124	83	19	costing	costing	NOUN
issue-3124	83	20	models	model	NOUN
issue-3124	83	21	in	in	ADP
issue-3124	83	22	different	different	ADJ
issue-3124	83	23	accounting	accounting	NOUN
issue-3124	83	24	systems	system	NOUN
issue-3124	83	25	(	(	PUNCT
issue-3124	83	26	ukrainian	ukrainian	ADJ
issue-3124	83	27	,	,	PUNCT
issue-3124	83	28	international	international	ADJ
issue-3124	83	29	and	and	CCONJ
issue-3124	83	30	industry	industry	NOUN
issue-3124	83	31	)	)	PUNCT
issue-3124	83	32	.	.	PUNCT
issue-3124	84	1	a	a	DET
issue-3124	84	2	systematic	systematic	ADJ
issue-3124	84	3	approach	approach	NOUN
issue-3124	84	4	was	be	AUX
issue-3124	84	5	also	also	ADV
issue-3124	84	6	adopted	adopt	VERB
issue-3124	84	7	in	in	ADP
issue-3124	84	8	order	order	NOUN
issue-3124	84	9	to	to	PART
issue-3124	84	10	comprehensively	comprehensively	ADV
issue-3124	84	11	assess	assess	VERB
issue-3124	84	12	the	the	DET
issue-3124	84	13	implementation	implementation	NOUN
issue-3124	84	14	of	of	ADP
issue-3124	84	15	accounting	accounting	NOUN
issue-3124	84	16	principles	principle	NOUN
issue-3124	84	17	in	in	ADP
issue-3124	84	18	the	the	DET
issue-3124	84	19	selection	selection	NOUN
issue-3124	84	20	and	and	CCONJ
issue-3124	84	21	construction	construction	NOUN
issue-3124	84	22	of	of	ADP
issue-3124	84	23	a	a	DET
issue-3124	84	24	cost	cost	NOUN
issue-3124	84	25	accounting	accounting	NOUN
issue-3124	84	26	model	model	NOUN
issue-3124	84	27	.	.	PUNCT
issue-3124	85	1	this	this	DET
issue-3124	85	2	approach	approach	NOUN
issue-3124	85	3	enabled	enable	VERB
issue-3124	85	4	the	the	DET
issue-3124	85	5	establishment	establishment	NOUN
issue-3124	85	6	of	of	ADP
issue-3124	85	7	logical	logical	ADJ
issue-3124	85	8	links	link	NOUN
issue-3124	85	9	between	between	ADP
issue-3124	85	10	theoretical	theoretical	ADJ
issue-3124	85	11	provisions	provision	NOUN
issue-3124	85	12	and	and	CCONJ
issue-3124	85	13	practical	practical	ADJ
issue-3124	85	14	aspects	aspect	NOUN
issue-3124	85	15	of	of	ADP
issue-3124	85	16	accounting	accounting	NOUN
issue-3124	85	17	policy	policy	NOUN
issue-3124	85	18	.	.	PUNCT
issue-3124	86	1	this	this	PRON
issue-3124	86	2	in	in	ADP
issue-3124	86	3	turn	turn	NOUN
issue-3124	86	4	formed	form	VERB
issue-3124	86	5	a	a	DET
issue-3124	86	6	comprehensive	comprehensive	ADJ
issue-3124	86	7	vision	vision	NOUN
issue-3124	86	8	of	of	ADP
issue-3124	86	9	the	the	DET
issue-3124	86	10	relationship	relationship	NOUN
issue-3124	86	11	between	between	ADP
issue-3124	86	12	theory	theory	NOUN
issue-3124	86	13	,	,	PUNCT
issue-3124	86	14	practice	practice	NOUN
issue-3124	86	15	and	and	CCONJ
issue-3124	86	16	regulatory	regulatory	ADJ
issue-3124	86	17	support	support	NOUN
issue-3124	86	18	for	for	ADP
issue-3124	86	19	cost	cost	NOUN
issue-3124	86	20	accounting	accounting	NOUN
issue-3124	86	21	.	.	PUNCT
issue-3124	87	1	furthermore	furthermore	ADV
issue-3124	87	2	,	,	PUNCT
issue-3124	87	3	it	it	PRON
issue-3124	87	4	helped	help	VERB
issue-3124	87	5	to	to	PART
issue-3124	87	6	identify	identify	VERB
issue-3124	87	7	the	the	DET
issue-3124	87	8	impact	impact	NOUN
issue-3124	87	9	of	of	ADP
issue-3124	87	10	industry	industry	NOUN
issue-3124	87	11	factors	factor	NOUN
issue-3124	87	12	on	on	ADP
issue-3124	87	13	the	the	DET
issue-3124	87	14	choice	choice	NOUN
issue-3124	87	15	of	of	ADP
issue-3124	87	16	accounting	accounting	NOUN
issue-3124	87	17	approaches	approach	NOUN
issue-3124	87	18	.	.	PUNCT
issue-3124	88	1	the	the	DET
issue-3124	88	2	modelling	modelling	NOUN
issue-3124	88	3	method	method	NOUN
issue-3124	88	4	has	have	AUX
issue-3124	88	5	become	become	VERB
issue-3124	88	6	the	the	DET
issue-3124	88	7	basis	basis	NOUN
issue-3124	88	8	for	for	ADP
issue-3124	88	9	constructing	construct	VERB
issue-3124	88	10	theoretical	theoretical	ADJ
issue-3124	88	11	cost	cost	NOUN
issue-3124	88	12	accounting	accounting	NOUN
issue-3124	88	13	models	model	NOUN
issue-3124	88	14	that	that	PRON
issue-3124	88	15	reflect	reflect	VERB
issue-3124	88	16	the	the	DET
issue-3124	88	17	specifics	specific	NOUN
issue-3124	88	18	of	of	ADP
issue-3124	88	19	the	the	DET
issue-3124	88	20	perunit	perunit	NOUN
issue-3124	88	21	method	method	NOUN
issue-3124	88	22	in	in	ADP
issue-3124	88	23	the	the	DET
issue-3124	88	24	context	context	NOUN
issue-3124	88	25	of	of	ADP
issue-3124	88	26	winemaking	winemaking	NOUN
issue-3124	88	27	,	,	PUNCT
issue-3124	88	28	particularly	particularly	ADV
issue-3124	88	29	in	in	ADP
issue-3124	88	30	the	the	DET
issue-3124	88	31	example	example	NOUN
issue-3124	88	32	of	of	ADP
issue-3124	88	33	the	the	DET
issue-3124	88	34	"	"	PUNCT
issue-3124	88	35	wine	wine	NOUN
issue-3124	88	36	bottling	bottling	NOUN
issue-3124	88	37	"	"	PUNCT
issue-3124	88	38	process	process	NOUN
issue-3124	88	39	.	.	PUNCT
issue-3124	89	1	the	the	DET
issue-3124	89	2	observations	observation	NOUN
issue-3124	89	3	and	and	CCONJ
issue-3124	89	4	generalisations	generalisation	NOUN
issue-3124	89	5	are	be	AUX
issue-3124	89	6	disclosed	disclose	VERB
issue-3124	89	7	through	through	ADP
issue-3124	89	8	the	the	DET
issue-3124	89	9	utilisation	utilisation	NOUN
issue-3124	89	10	of	of	ADP
issue-3124	89	11	empirical	empirical	ADJ
issue-3124	89	12	methodologies	methodology	NOUN
issue-3124	89	13	employed	employ	VERB
issue-3124	89	14	for	for	ADP
issue-3124	89	15	the	the	DET
issue-3124	89	16	analysis	analysis	NOUN
issue-3124	89	17	of	of	ADP
issue-3124	89	18	wineries	winery	NOUN
issue-3124	89	19	'	'	PART
issue-3124	89	20	practices	practice	NOUN
issue-3124	89	21	and	and	CCONJ
issue-3124	89	22	the	the	DET
issue-3124	89	23	formulation	formulation	NOUN
issue-3124	89	24	of	of	ADP
issue-3124	89	25	proposals	proposal	NOUN
issue-3124	89	26	for	for	ADP
issue-3124	89	27	the	the	DET
issue-3124	89	28	enhancement	enhancement	NOUN
issue-3124	89	29	of	of	ADP
issue-3124	89	30	their	their	PRON
issue-3124	89	31	accounting	accounting	NOUN
issue-3124	89	32	systems	system	NOUN
issue-3124	89	33	.	.	PUNCT
issue-3124	90	1	the	the	DET
issue-3124	90	2	application	application	NOUN
issue-3124	90	3	of	of	ADP
issue-3124	90	4	these	these	DET
issue-3124	90	5	methods	method	NOUN
issue-3124	90	6	enabled	enable	VERB
issue-3124	90	7	the	the	DET
issue-3124	90	8	development	development	NOUN
issue-3124	90	9	of	of	ADP
issue-3124	90	10	a	a	DET
issue-3124	90	11	holistic	holistic	ADJ
issue-3124	90	12	perspective	perspective	NOUN
issue-3124	90	13	on	on	ADP
issue-3124	90	14	contemporary	contemporary	ADJ
issue-3124	90	15	cost	cost	NOUN
issue-3124	90	16	accounting	accounting	NOUN
issue-3124	90	17	methodologies	methodology	NOUN
issue-3124	90	18	employed	employ	VERB
issue-3124	90	19	in	in	ADP
issue-3124	90	20	the	the	DET
issue-3124	90	21	wine	wine	NOUN
issue-3124	90	22	industry	industry	NOUN
issue-3124	90	23	.	.	PUNCT
issue-3124	91	1	this	this	DET
issue-3124	91	2	analysis	analysis	NOUN
issue-3124	91	3	identified	identify	VERB
issue-3124	91	4	effective	effective	ADJ
issue-3124	91	5	models	model	NOUN
issue-3124	91	6	that	that	PRON
issue-3124	91	7	ensure	ensure	VERB
issue-3124	91	8	consistency	consistency	NOUN
issue-3124	91	9	in	in	ADP
issue-3124	91	10	compliance	compliance	NOUN
issue-3124	91	11	with	with	ADP
issue-3124	91	12	industryspecific	industryspecific	ADJ
issue-3124	91	13	characteristics	characteristic	NOUN
issue-3124	91	14	,	,	PUNCT
issue-3124	91	15	thereby	thereby	ADV
issue-3124	91	16	fostering	foster	VERB
issue-3124	91	17	transparency	transparency	NOUN
issue-3124	91	18	,	,	PUNCT
issue-3124	91	19	reliability	reliability	NOUN
issue-3124	91	20	and	and	CCONJ
issue-3124	91	21	relevance	relevance	NOUN
issue-3124	91	22	in	in	ADP
issue-3124	91	23	accounting	accounting	NOUN
issue-3124	91	24	information	information	NOUN
issue-3124	91	25	.	.	PUNCT
issue-3124	92	1	4	4	X
issue-3124	92	2	.	.	X
issue-3124	92	3	results	result	NOUN
issue-3124	92	4	of	of	ADP
issue-3124	92	5	research	research	NOUN
issue-3124	92	6	on	on	ADP
issue-3124	92	7	determining	determine	VERB
issue-3124	92	8	optimal	optimal	ADJ
issue-3124	92	9	models	model	NOUN
issue-3124	92	10	for	for	ADP
issue-3124	92	11	accounting	account	VERB
issue-3124	92	12	for	for	ADP
issue-3124	92	13	wine	wine	NOUN
issue-3124	92	14	production	production	NOUN
issue-3124	92	15	costs	cost	VERB
issue-3124	92	16	4.1	4.1	NUM
issue-3124	92	17	.	.	PUNCT
issue-3124	93	1	types	type	NOUN
issue-3124	93	2	of	of	ADP
issue-3124	93	3	enterprises	enterprise	NOUN
issue-3124	93	4	engaged	engage	VERB
issue-3124	93	5	in	in	ADP
issue-3124	93	6	winemaking	winemaking	NOUN
issue-3124	93	7	activities	activity	NOUN
issue-3124	93	8	it	it	PRON
issue-3124	93	9	is	be	AUX
issue-3124	93	10	imperative	imperative	ADJ
issue-3124	93	11	to	to	PART
issue-3124	93	12	acknowledge	acknowledge	VERB
issue-3124	93	13	the	the	DET
issue-3124	93	14	pivotal	pivotal	ADJ
issue-3124	93	15	role	role	NOUN
issue-3124	93	16	that	that	PRON
issue-3124	93	17	models	model	NOUN
issue-3124	93	18	play	play	VERB
issue-3124	93	19	in	in	ADP
issue-3124	93	20	the	the	DET
issue-3124	93	21	formulation	formulation	NOUN
issue-3124	93	22	of	of	ADP
issue-3124	93	23	management	management	NOUN
issue-3124	93	24	decisions	decision	NOUN
issue-3124	93	25	and	and	CCONJ
issue-3124	93	26	the	the	DET
issue-3124	93	27	development	development	NOUN
issue-3124	93	28	of	of	ADP
issue-3124	93	29	productive	productive	ADJ
issue-3124	93	30	strategies	strategy	NOUN
issue-3124	93	31	for	for	ADP
issue-3124	93	32	business	business	NOUN
issue-3124	93	33	entities	entity	NOUN
issue-3124	93	34	.	.	PUNCT
issue-3124	94	1	in	in	ADP
issue-3124	94	2	order	order	NOUN
issue-3124	94	3	to	to	PART
issue-3124	94	4	ensure	ensure	VERB
issue-3124	94	5	the	the	DET
issue-3124	94	6	effective	effective	ADJ
issue-3124	94	7	implementation	implementation	NOUN
issue-3124	94	8	and	and	CCONJ
issue-3124	94	9	use	use	NOUN
issue-3124	94	10	of	of	ADP
issue-3124	94	11	optimal	optimal	ADJ
issue-3124	94	12	cost	cost	NOUN
issue-3124	94	13	accounting	accounting	NOUN
issue-3124	94	14	models	model	NOUN
issue-3124	94	15	,	,	PUNCT
issue-3124	94	16	it	it	PRON
issue-3124	94	17	is	be	AUX
issue-3124	94	18	necessary	necessary	ADJ
issue-3124	94	19	to	to	PART
issue-3124	94	20	carefully	carefully	ADV
issue-3124	94	21	study	study	VERB
issue-3124	94	22	the	the	DET
issue-3124	94	23	regulatory	regulatory	ADJ
issue-3124	94	24	framework	framework	NOUN
issue-3124	94	25	in	in	ADP
issue-3124	94	26	this	this	DET
issue-3124	94	27	area	area	NOUN
issue-3124	94	28	.	.	PUNCT
issue-3124	95	1	it	it	PRON
issue-3124	95	2	establishes	establish	VERB
issue-3124	95	3	the	the	DET
issue-3124	95	4	fundamental	fundamental	ADJ
issue-3124	95	5	principles	principle	NOUN
issue-3124	95	6	,	,	PUNCT
issue-3124	95	7	methodologies	methodology	NOUN
issue-3124	95	8	and	and	CCONJ
issue-3124	95	9	requirements	requirement	NOUN
issue-3124	95	10	for	for	ADP
issue-3124	95	11	the	the	DET
issue-3124	95	12	organisation	organisation	NOUN
issue-3124	95	13	of	of	ADP
issue-3124	95	14	cost	cost	NOUN
issue-3124	95	15	accounting	accounting	NOUN
issue-3124	95	16	.	.	PUNCT
issue-3124	96	1	the	the	DET
issue-3124	96	2	foundational	foundational	ADJ
issue-3124	96	3	model	model	NOUN
issue-3124	96	4	of	of	ADP
issue-3124	96	5	accounting	account	VERB
issue-3124	96	6	in	in	ADP
issue-3124	96	7	agriculture	agriculture	NOUN
issue-3124	96	8	is	be	AUX
issue-3124	96	9	predicated	predicate	VERB
issue-3124	96	10	on	on	ADP
issue-3124	96	11	national	national	ADJ
issue-3124	96	12	accounting	accounting	NOUN
issue-3124	96	13	standards	standard	NOUN
issue-3124	96	14	,	,	PUNCT
issue-3124	96	15	which	which	PRON
issue-3124	96	16	,	,	PUNCT
issue-3124	96	17	in	in	ADP
issue-3124	96	18	turn	turn	NOUN
issue-3124	96	19	,	,	PUNCT
issue-3124	96	20	are	be	AUX
issue-3124	96	21	based	base	VERB
issue-3124	96	22	on	on	ADP
issue-3124	96	23	international	international	ADJ
issue-3124	96	24	principles	principle	NOUN
issue-3124	96	25	laid	lay	VERB
issue-3124	96	26	down	down	ADP
issue-3124	96	27	in	in	ADP
issue-3124	96	28	international	international	ADJ
issue-3124	96	29	financial	financial	ADJ
issue-3124	96	30	reporting	reporting	NOUN
issue-3124	96	31	standards	standard	NOUN
issue-3124	96	32	.	.	PUNCT
issue-3124	97	1	it	it	PRON
issue-3124	97	2	is	be	AUX
issue-3124	97	3	acknowledged	acknowledge	VERB
issue-3124	97	4	that	that	SCONJ
issue-3124	97	5	the	the	DET
issue-3124	97	6	law	law	NOUN
issue-3124	97	7	of	of	ADP
issue-3124	97	8	ukraine	ukraine	NOUN
issue-3124	97	9	"	"	PUNCT
issue-3124	97	10	on	on	ADP
issue-3124	97	11	accounting	accounting	NOUN
issue-3124	97	12	and	and	CCONJ
issue-3124	97	13	financial	financial	ADJ
issue-3124	97	14	reporting	reporting	NOUN
issue-3124	97	15	in	in	ADP
issue-3124	97	16	ukraine	ukraine	NOUN
issue-3124	97	17	"	"	PUNCT
issue-3124	97	18	stipulates	stipulate	VERB
issue-3124	97	19	the	the	DET
issue-3124	97	20	principles	principle	NOUN
issue-3124	97	21	and	and	CCONJ
issue-3124	97	22	provisions	provision	NOUN
issue-3124	97	23	of	of	ADP
issue-3124	97	24	accounting	account	VERB
issue-3124	97	25	in	in	ADP
issue-3124	97	26	ukraine	ukraine	NOUN
issue-3124	97	27	.	.	PUNCT
issue-3124	98	1	it	it	PRON
issue-3124	98	2	is	be	AUX
issue-3124	98	3	important	important	ADJ
issue-3124	98	4	to	to	PART
issue-3124	98	5	note	note	VERB
issue-3124	98	6	that	that	SCONJ
issue-3124	98	7	the	the	DET
issue-3124	98	8	conceptual	conceptual	ADJ
issue-3124	98	9	document	document	NOUN
issue-3124	98	10	defines	define	VERB
issue-3124	98	11	expenses	expense	NOUN
issue-3124	98	12	as	as	ADP
issue-3124	98	13	a	a	DET
issue-3124	98	14	reduction	reduction	NOUN
issue-3124	98	15	of	of	ADP
issue-3124	98	16	economic	economic	ADJ
issue-3124	98	17	benefits	benefit	NOUN
issue-3124	98	18	by	by	ADP
issue-3124	98	19	reducing	reduce	VERB
issue-3124	98	20	assets	asset	NOUN
issue-3124	98	21	or	or	CCONJ
issue-3124	98	22	increasing	increase	VERB
issue-3124	98	23	liabilities	liability	NOUN
issue-3124	98	24	that	that	PRON
issue-3124	98	25	cause	cause	VERB
issue-3124	98	26	a	a	DET
issue-3124	98	27	decrease	decrease	NOUN
issue-3124	98	28	in	in	ADP
issue-3124	98	29	equity	equity	NOUN
issue-3124	98	30	(	(	PUNCT
issue-3124	98	31	the	the	DET
issue-3124	98	32	law	law	NOUN
issue-3124	98	33	of	of	ADP
issue-3124	98	34	ukraine	ukraine	NOUN
issue-3124	98	35	"	"	PUNCT
issue-3124	98	36	on	on	ADP
issue-3124	98	37	accounting	accounting	NOUN
issue-3124	98	38	and	and	CCONJ
issue-3124	98	39	financial	financial	ADJ
issue-3124	98	40	reporting	reporting	NOUN
issue-3124	98	41	in	in	ADP
issue-3124	98	42	ukraine	ukraine	NOUN
issue-3124	98	43	"	"	PUNCT
issue-3124	98	44	,	,	PUNCT
issue-3124	98	45	1999	1999	NUM
issue-3124	98	46	)	)	PUNCT
issue-3124	98	47	.	.	PUNCT
issue-3124	99	1	it	it	PRON
issue-3124	99	2	is	be	AUX
issue-3124	99	3	imperative	imperative	ADJ
issue-3124	99	4	that	that	SCONJ
issue-3124	99	5	all	all	DET
issue-3124	99	6	legal	legal	ADJ
issue-3124	99	7	entities	entity	NOUN
issue-3124	99	8	established	establish	VERB
issue-3124	99	9	in	in	ADP
issue-3124	99	10	accordance	accordance	NOUN
issue-3124	99	11	with	with	ADP
issue-3124	99	12	ukrainian	ukrainian	ADJ
issue-3124	99	13	law	law	NOUN
issue-3124	99	14	comply	comply	VERB
issue-3124	99	15	with	with	ADP
issue-3124	99	16	this	this	DET
issue-3124	99	17	legislation	legislation	NOUN
issue-3124	99	18	;	;	PUNCT
issue-3124	99	19	in	in	ADP
issue-3124	99	20	the	the	DET
issue-3124	99	21	case	case	NOUN
issue-3124	99	22	of	of	ADP
issue-3124	99	23	branches	branch	NOUN
issue-3124	99	24	and	and	CCONJ
issue-3124	99	25	representative	representative	ADJ
issue-3124	99	26	offices	office	NOUN
issue-3124	99	27	of	of	ADP
issue-3124	99	28	legal	legal	ADJ
issue-3124	99	29	entities	entity	NOUN
issue-3124	99	30	established	establish	VERB
issue-3124	99	31	in	in	ADP
issue-3124	99	32	accordance	accordance	NOUN
issue-3124	99	33	with	with	ADP
issue-3124	99	34	foreign	foreign	ADJ
issue-3124	99	35	law	law	NOUN
issue-3124	99	36	,	,	PUNCT
issue-3124	99	37	the	the	DET
issue-3124	99	38	keeping	keeping	NOUN
issue-3124	99	39	of	of	ADP
issue-3124	99	40	accounting	accounting	NOUN
issue-3124	99	41	records	record	NOUN
issue-3124	99	42	and	and	CCONJ
issue-3124	99	43	submission	submission	NOUN
issue-3124	99	44	of	of	ADP
issue-3124	99	45	financial	financial	ADJ
issue-3124	99	46	statements	statement	NOUN
issue-3124	99	47	is	be	AUX
issue-3124	99	48	obligatory	obligatory	ADJ
issue-3124	99	49	.	.	PUNCT
issue-3124	100	1	in	in	ADP
issue-3124	100	2	accordance	accordance	NOUN
issue-3124	100	3	with	with	ADP
issue-3124	100	4	the	the	DET
issue-3124	100	5	prevailing	prevail	VERB
issue-3124	100	6	legislation	legislation	NOUN
issue-3124	100	7	,	,	PUNCT
issue-3124	100	8	enterprises	enterprise	NOUN
issue-3124	100	9	are	be	AUX
issue-3124	100	10	categorised	categorise	VERB
issue-3124	100	11	into	into	ADP
issue-3124	100	12	four	four	NUM
issue-3124	100	13	distinct	distinct	ADJ
issue-3124	100	14	groups	group	NOUN
issue-3124	100	15	,	,	PUNCT
issue-3124	100	16	namely	namely	ADV
issue-3124	100	17	micro	micro	NOUN
issue-3124	100	18	,	,	PUNCT
issue-3124	100	19	small	small	ADJ
issue-3124	100	20	,	,	PUNCT
issue-3124	100	21	medium	medium	ADJ
issue-3124	100	22	,	,	PUNCT
issue-3124	100	23	and	and	CCONJ
issue-3124	100	24	large	large	ADJ
issue-3124	100	25	(	(	PUNCT
issue-3124	100	26	table	table	NOUN
issue-3124	100	27	1	1	NUM
issue-3124	100	28	)	)	PUNCT
issue-3124	100	29	,	,	PUNCT
issue-3124	100	30	with	with	ADP
issue-3124	100	31	respect	respect	NOUN
issue-3124	100	32	to	to	ADP
issue-3124	100	33	capital	capital	NOUN
issue-3124	100	34	(	(	PUNCT
issue-3124	100	35	the	the	DET
issue-3124	100	36	law	law	NOUN
issue-3124	100	37	of	of	ADP
issue-3124	100	38	ukraine	ukraine	NOUN
issue-3124	100	39	"	"	PUNCT
issue-3124	100	40	on	on	ADP
issue-3124	100	41	accounting	accounting	NOUN
issue-3124	100	42	and	and	CCONJ
issue-3124	100	43	financial	financial	ADJ
issue-3124	100	44	reporting	reporting	NOUN
issue-3124	100	45	in	in	ADP
issue-3124	100	46	ukraine	ukraine	NOUN
issue-3124	100	47	"	"	PUNCT
issue-3124	100	48	,	,	PUNCT
issue-3124	100	49	1999	1999	NUM
issue-3124	100	50	)	)	PUNCT
issue-3124	100	51	.	.	PUNCT
issue-3124	101	1	this	this	DET
issue-3124	101	2	classification	classification	NOUN
issue-3124	101	3	is	be	AUX
issue-3124	101	4	of	of	ADP
issue-3124	101	5	significance	significance	NOUN
issue-3124	101	6	as	as	SCONJ
issue-3124	101	7	it	it	PRON
issue-3124	101	8	will	will	AUX
issue-3124	101	9	determine	determine	VERB
issue-3124	101	10	the	the	DET
issue-3124	101	11	accounting	accounting	NOUN
issue-3124	101	12	model	model	NOUN
issue-3124	101	13	that	that	PRON
issue-3124	101	14	will	will	AUX
issue-3124	101	15	be	be	AUX
issue-3124	101	16	applied	apply	VERB
issue-3124	101	17	in	in	ADP
issue-3124	101	18	the	the	DET
issue-3124	101	19	future	future	NOUN
issue-3124	101	20	.	.	PUNCT
issue-3124	102	1	as	as	SCONJ
issue-3124	102	2	demonstrated	demonstrate	VERB
issue-3124	102	3	in	in	ADP
issue-3124	102	4	table	table	NOUN
issue-3124	102	5	1	1	NUM
issue-3124	102	6	,	,	PUNCT
issue-3124	102	7	the	the	DET
issue-3124	102	8	classification	classification	NOUN
issue-3124	102	9	of	of	ADP
issue-3124	102	10	enterprises	enterprise	NOUN
issue-3124	102	11	enables	enable	VERB
issue-3124	102	12	the	the	DET
issue-3124	102	13	determination	determination	NOUN
issue-3124	102	14	of	of	ADP
issue-3124	102	15	the	the	DET
issue-3124	102	16	scope	scope	NOUN
issue-3124	102	17	of	of	ADP
issue-3124	102	18	business	business	NOUN
issue-3124	102	19	entities	entity	NOUN
issue-3124	102	20	'	'	PART
issue-3124	102	21	activities	activity	NOUN
issue-3124	102	22	,	,	PUNCT
issue-3124	102	23	the	the	DET
issue-3124	102	24	selection	selection	NOUN
issue-3124	102	25	of	of	ADP
issue-3124	102	26	the	the	DET
issue-3124	102	27	appropriate	appropriate	ADJ
issue-3124	102	28	accounting	accounting	NOUN
issue-3124	102	29	and	and	CCONJ
issue-3124	102	30	reporting	reporting	NOUN
issue-3124	102	31	system	system	NOUN
issue-3124	102	32	,	,	PUNCT
issue-3124	102	33	and	and	CCONJ
issue-3124	102	34	the	the	DET
issue-3124	102	35	establishment	establishment	NOUN
issue-3124	102	36	of	of	ADP
issue-3124	102	37	approaches	approach	NOUN
issue-3124	102	38	to	to	ADP
issue-3124	102	39	the	the	DET
issue-3124	102	40	analytical	analytical	ADJ
issue-3124	102	41	evaluation	evaluation	NOUN
issue-3124	102	42	of	of	ADP
issue-3124	102	43	their	their	PRON
issue-3124	102	44	activities	activity	NOUN
issue-3124	102	45	.	.	PUNCT
issue-3124	103	1	the	the	DET
issue-3124	103	2	manner	manner	NOUN
issue-3124	103	3	in	in	ADP
issue-3124	103	4	which	which	PRON
issue-3124	103	5	costs	cost	NOUN
issue-3124	103	6	are	be	AUX
issue-3124	103	7	determined	determine	VERB
issue-3124	103	8	,	,	PUNCT
issue-3124	103	9	accounted	account	VERB
issue-3124	103	10	for	for	ADP
issue-3124	103	11	and	and	CCONJ
issue-3124	103	12	managed	manage	VERB
issue-3124	103	13	will	will	AUX
issue-3124	103	14	vary	vary	VERB
issue-3124	103	15	according	accord	VERB
issue-3124	103	16	to	to	ADP
issue-3124	103	17	the	the	DET
issue-3124	103	18	nature	nature	NOUN
issue-3124	103	19	of	of	ADP
issue-3124	103	20	the	the	DET
issue-3124	103	21	enterprise	enterprise	NOUN
issue-3124	103	22	,	,	PUNCT
issue-3124	103	23	with	with	ADP
issue-3124	103	24	the	the	DET
issue-3124	103	25	particulars	particular	NOUN
issue-3124	103	26	of	of	ADP
issue-3124	103	27	this	this	DET
issue-3124	103	28	variation	variation	NOUN
issue-3124	103	29	being	be	AUX
issue-3124	103	30	contingent	contingent	ADJ
issue-3124	103	31	on	on	ADP
issue-3124	103	32	the	the	DET
issue-3124	103	33	enterprise	enterprise	NOUN
issue-3124	103	34	's	's	PART
issue-3124	103	35	objectives	objective	NOUN
issue-3124	103	36	,	,	PUNCT
issue-3124	103	37	requirements	requirement	NOUN
issue-3124	103	38	,	,	PUNCT
issue-3124	103	39	strategic	strategic	ADJ
issue-3124	103	40	directives	directive	NOUN
issue-3124	103	41	and	and	CCONJ
issue-3124	103	42	the	the	DET
issue-3124	103	43	specifics	specific	NOUN
issue-3124	103	44	of	of	ADP
issue-3124	103	45	its	its	PRON
issue-3124	103	46	activities	activity	NOUN
issue-3124	103	47	,	,	PUNCT
issue-3124	103	48	amongst	amongst	ADP
issue-3124	103	49	other	other	ADJ
issue-3124	103	50	factors	factor	NOUN
issue-3124	103	51	.	.	PUNCT
issue-3124	104	1	when	when	SCONJ
issue-3124	104	2	analysing	analyse	VERB
issue-3124	104	3	the	the	DET
issue-3124	104	4	number	number	NOUN
issue-3124	104	5	of	of	ADP
issue-3124	104	6	enterprises	enterprise	NOUN
issue-3124	104	7	operating	operate	VERB
issue-3124	104	8	in	in	ADP
issue-3124	104	9	the	the	DET
issue-3124	104	10	field	field	NOUN
issue-3124	104	11	of	of	ADP
issue-3124	104	12	grape	grape	NOUN
issue-3124	104	13	growing	grow	VERB
issue-3124	104	14	and	and	CCONJ
issue-3124	104	15	wine	wine	NOUN
issue-3124	104	16	production	production	NOUN
issue-3124	104	17	,	,	PUNCT
issue-3124	104	18	it	it	PRON
issue-3124	104	19	is	be	AUX
issue-3124	104	20	important	important	ADJ
issue-3124	104	21	to	to	PART
issue-3124	104	22	consider	consider	VERB
issue-3124	104	23	the	the	DET
issue-3124	104	24	classification	classification	NOUN
issue-3124	104	25	(	(	PUNCT
issue-3124	104	26	table	table	NOUN
issue-3124	104	27	1	1	NUM
issue-3124	104	28	)	)	PUNCT
issue-3124	104	29	,	,	PUNCT
issue-3124	104	30	as	as	SCONJ
issue-3124	104	31	the	the	DET
issue-3124	104	32	size	size	NOUN
issue-3124	104	33	of	of	ADP
issue-3124	104	34	the	the	DET
issue-3124	104	35	enterprise	enterprise	NOUN
issue-3124	104	36	significantly	significantly	ADV
issue-3124	104	37	affects	affect	VERB
issue-3124	104	38	its	its	PRON
issue-3124	104	39	operating	operating	NOUN
issue-3124	104	40	activities	activity	NOUN
issue-3124	104	41	,	,	PUNCT
issue-3124	104	42	production	production	NOUN
issue-3124	104	43	volume	volume	NOUN
issue-3124	104	44	,	,	PUNCT
issue-3124	104	45	level	level	NOUN
issue-3124	104	46	of	of	ADP
issue-3124	104	47	mechanisation	mechanisation	NOUN
issue-3124	104	48	and	and	CCONJ
issue-3124	104	49	automation	automation	NOUN
issue-3124	104	50	,	,	PUNCT
issue-3124	104	51	and	and	CCONJ
issue-3124	104	52	the	the	DET
issue-3124	104	53	possibility	possibility	NOUN
issue-3124	104	54	of	of	ADP
issue-3124	104	55	financial	financial	ADJ
issue-3124	104	56	support	support	NOUN
issue-3124	104	57	for	for	ADP
issue-3124	104	58	innovative	innovative	ADJ
issue-3124	104	59	solutions	solution	NOUN
issue-3124	104	60	.	.	PUNCT
issue-3124	105	1	the	the	DET
issue-3124	105	2	analysis	analysis	NOUN
issue-3124	105	3	of	of	ADP
issue-3124	105	4	the	the	DET
issue-3124	105	5	data	datum	NOUN
issue-3124	105	6	by	by	ADP
issue-3124	105	7	region	region	NOUN
issue-3124	105	8	facilitates	facilitate	VERB
issue-3124	105	9	the	the	DET
issue-3124	105	10	identification	identification	NOUN
issue-3124	105	11	of	of	ADP
issue-3124	105	12	regional	regional	ADJ
issue-3124	105	13	peculiarities	peculiarity	NOUN
issue-3124	105	14	in	in	ADP
issue-3124	105	15	the	the	DET
issue-3124	105	16	development	development	NOUN
issue-3124	105	17	of	of	ADP
issue-3124	105	18	the	the	DET
issue-3124	105	19	wine	wine	NOUN
issue-3124	105	20	and	and	CCONJ
issue-3124	105	21	grape	grape	NOUN
issue-3124	105	22	industry	industry	NOUN
issue-3124	105	23	,	,	PUNCT
issue-3124	105	24	the	the	DET
issue-3124	105	25	determination	determination	NOUN
issue-3124	105	26	of	of	ADP
issue-3124	105	27	the	the	DET
issue-3124	105	28	production	production	NOUN
issue-3124	105	29	potential	potential	NOUN
issue-3124	105	30	of	of	ADP
issue-3124	105	31	table	table	NOUN
issue-3124	105	32	1	1	NUM
issue-3124	105	33	types	type	NOUN
issue-3124	105	34	of	of	ADP
issue-3124	105	35	enterprises	enterprise	NOUN
issue-3124	105	36	according	accord	VERB
issue-3124	105	37	to	to	ADP
issue-3124	105	38	the	the	DET
issue-3124	105	39	law	law	NOUN
issue-3124	105	40	of	of	ADP
issue-3124	105	41	ukraine	ukraine	NOUN
issue-3124	105	42	"	"	PUNCT
issue-3124	105	43	on	on	ADP
issue-3124	105	44	accounting	accounting	NOUN
issue-3124	105	45	and	and	CCONJ
issue-3124	105	46	financial	financial	ADJ
issue-3124	105	47	reporting	reporting	NOUN
issue-3124	105	48	in	in	ADP
issue-3124	105	49	ukraine	ukraine	NOUN
issue-3124	105	50	"	"	PUNCT
issue-3124	105	51	enterprise	enterprise	NOUN
issue-3124	105	52	type	type	NOUN
issue-3124	105	53	balance	balance	NOUN
issue-3124	105	54	sheet	sheet	NOUN
issue-3124	105	55	value	value	NOUN
issue-3124	105	56	of	of	ADP
issue-3124	105	57	assets	asset	NOUN
issue-3124	105	58	sales	sale	NOUN
issue-3124	105	59	net	net	ADJ
issue-3124	105	60	income	income	NOUN
issue-3124	105	61	average	average	ADJ
issue-3124	105	62	number	number	NOUN
issue-3124	105	63	of	of	ADP
issue-3124	105	64	employees	employee	NOUN
issue-3124	105	65	microenterprise	microenterprise	VERB
issue-3124	105	66	up	up	ADP
issue-3124	105	67	to	to	PART
issue-3124	105	68	350	350	NUM
issue-3124	105	69	thousand	thousand	NUM
issue-3124	105	70	eur	eur	NOUN
issue-3124	105	71	up	up	ADP
issue-3124	105	72	to	to	PART
issue-3124	105	73	700	700	NUM
issue-3124	105	74	thousand	thousand	NUM
issue-3124	105	75	eur	eur	NOUN
issue-3124	105	76	up	up	ADP
issue-3124	105	77	to	to	PART
issue-3124	105	78	10	10	NUM
issue-3124	105	79	people	people	NOUN
issue-3124	105	80	small	small	ADJ
issue-3124	105	81	enterprise	enterprise	NOUN
issue-3124	105	82	up	up	ADP
issue-3124	105	83	to	to	PART
issue-3124	105	84	4	4	NUM
issue-3124	105	85	million	million	NUM
issue-3124	105	86	eur	eur	NOUN
issue-3124	105	87	up	up	ADP
issue-3124	105	88	to	to	PART
issue-3124	105	89	8	8	NUM
issue-3124	105	90	million	million	NUM
issue-3124	105	91	eur	eur	NOUN
issue-3124	105	92	up	up	ADP
issue-3124	105	93	to	to	PART
issue-3124	105	94	50	50	NUM
issue-3124	105	95	people	people	NOUN
issue-3124	105	96	medium	medium	ADJ
issue-3124	105	97	enterprise	enterprise	NOUN
issue-3124	105	98	up	up	ADP
issue-3124	105	99	to	to	PART
issue-3124	105	100	20	20	NUM
issue-3124	105	101	million	million	NUM
issue-3124	105	102	eur	eur	NOUN
issue-3124	105	103	up	up	ADP
issue-3124	105	104	to	to	PART
issue-3124	105	105	40	40	NUM
issue-3124	105	106	million	million	NUM
issue-3124	105	107	eur	eur	NOUN
issue-3124	105	108	up	up	ADP
issue-3124	105	109	to	to	PART
issue-3124	105	110	250	250	NUM
issue-3124	105	111	people	people	NOUN
issue-3124	105	112	large	large	ADJ
issue-3124	105	113	enterprise	enterprise	NOUN
issue-3124	105	114	over	over	ADP
issue-3124	105	115	20	20	NUM
issue-3124	105	116	million	million	NUM
issue-3124	105	117	eur	eur	NOUN
issue-3124	105	118	over	over	ADP
issue-3124	105	119	40	40	NUM
issue-3124	105	120	million	million	NUM
issue-3124	105	121	eur	eur	NOUN
issue-3124	105	122	over	over	ADP
issue-3124	105	123	250	250	NUM
issue-3124	105	124	people	people	NOUN
issue-3124	105	125	source	source	NOUN
issue-3124	105	126	:	:	PUNCT
issue-3124	105	127	compiled	compile	VERB
issue-3124	105	128	by	by	ADP
issue-3124	105	129	the	the	DET
issue-3124	105	130	authors	author	NOUN
issue-3124	105	131	based	base	VERB
issue-3124	105	132	on	on	ADP
issue-3124	105	133	data	datum	NOUN
issue-3124	105	134	from	from	ADP
issue-3124	105	135	capital	capital	NOUN
issue-3124	105	136	(	(	PUNCT
issue-3124	105	137	the	the	DET
issue-3124	105	138	law	law	NOUN
issue-3124	105	139	of	of	ADP
issue-3124	105	140	ukraine	ukraine	NOUN
issue-3124	105	141	"	"	PUNCT
issue-3124	105	142	on	on	ADP
issue-3124	105	143	accounting	accounting	NOUN
issue-3124	105	144	and	and	CCONJ
issue-3124	105	145	financial	financial	ADJ
issue-3124	105	146	reporting	reporting	NOUN
issue-3124	105	147	in	in	ADP
issue-3124	105	148	ukraine	ukraine	NOUN
issue-3124	105	149	"	"	PUNCT
issue-3124	105	150	,	,	PUNCT
issue-3124	105	151	1999	1999	NUM
issue-3124	105	152	)	)	PUNCT
issue-3124	105	153	baltic	baltic	ADJ
issue-3124	105	154	journal	journal	NOUN
issue-3124	105	155	of	of	ADP
issue-3124	105	156	economic	economic	ADJ
issue-3124	105	157	studies	study	NOUN
issue-3124	105	158	236	236	NUM
issue-3124	105	159	vol	vol	NOUN
issue-3124	105	160	.	.	PROPN
issue-3124	106	1	11	11	NUM
issue-3124	107	1	no	no	NOUN
issue-3124	107	2	.	.	NOUN
issue-3124	107	3	5	5	NUM
issue-3124	107	4	,	,	PUNCT
issue-3124	107	5	2025	2025	NUM
issue-3124	107	6	individual	individual	ADJ
issue-3124	107	7	administrative	administrative	ADJ
issue-3124	107	8	units	unit	NOUN
issue-3124	107	9	,	,	PUNCT
issue-3124	107	10	and	and	CCONJ
issue-3124	107	11	the	the	DET
issue-3124	107	12	acquisition	acquisition	NOUN
issue-3124	107	13	of	of	ADP
issue-3124	107	14	an	an	DET
issue-3124	107	15	understanding	understanding	NOUN
issue-3124	107	16	of	of	ADP
issue-3124	107	17	the	the	DET
issue-3124	107	18	market	market	NOUN
issue-3124	107	19	structure	structure	NOUN
issue-3124	107	20	involving	involve	VERB
issue-3124	107	21	enterprises	enterprise	NOUN
issue-3124	107	22	of	of	ADP
issue-3124	107	23	different	different	ADJ
issue-3124	107	24	sizes	size	NOUN
issue-3124	107	25	(	(	PUNCT
issue-3124	107	26	see	see	VERB
issue-3124	107	27	figure	figure	NOUN
issue-3124	107	28	1	1	NUM
issue-3124	107	29	)	)	PUNCT
issue-3124	107	30	.	.	PUNCT
issue-3124	108	1	as	as	SCONJ
issue-3124	108	2	illustrated	illustrate	VERB
issue-3124	108	3	in	in	ADP
issue-3124	108	4	figure	figure	NOUN
issue-3124	108	5	1	1	NUM
issue-3124	108	6	,	,	PUNCT
issue-3124	108	7	a	a	DET
issue-3124	108	8	comparison	comparison	NOUN
issue-3124	108	9	of	of	ADP
issue-3124	108	10	the	the	DET
issue-3124	108	11	size	size	NOUN
issue-3124	108	12	of	of	ADP
issue-3124	108	13	enterprises	enterprise	NOUN
issue-3124	108	14	with	with	ADP
issue-3124	108	15	data	datum	NOUN
issue-3124	108	16	on	on	ADP
issue-3124	108	17	the	the	DET
issue-3124	108	18	number	number	NOUN
issue-3124	108	19	of	of	ADP
issue-3124	108	20	operating	operate	VERB
issue-3124	108	21	business	business	NOUN
issue-3124	108	22	entities	entity	NOUN
issue-3124	108	23	that	that	PRON
issue-3124	108	24	,	,	PUNCT
issue-3124	108	25	in	in	ADP
issue-3124	108	26	the	the	DET
issue-3124	108	27	period	period	NOUN
issue-3124	108	28	2016	2016	NUM
issue-3124	108	29	-	-	SYM
issue-3124	108	30	2023	2023	NUM
issue-3124	108	31	,	,	PUNCT
issue-3124	108	32	carried	carry	VERB
issue-3124	108	33	out	out	ADP
issue-3124	108	34	activities	activity	NOUN
issue-3124	108	35	by	by	ADP
issue-3124	108	36	types	type	NOUN
issue-3124	108	37	of	of	ADP
issue-3124	108	38	economic	economic	ADJ
issue-3124	108	39	activity	activity	NOUN
issue-3124	108	40	rdtl	rdtl	NOUN
issue-3124	108	41	01.21	01.21	NUM
issue-3124	108	42	"	"	PUNCT
issue-3124	108	43	grape	grape	NOUN
issue-3124	108	44	growing	growing	NOUN
issue-3124	108	45	"	"	PUNCT
issue-3124	108	46	and	and	CCONJ
issue-3124	108	47	cea	cea	PROPN
issue-3124	108	48	11.02	11.02	NUM
issue-3124	108	49	"	"	PUNCT
issue-3124	108	50	production	production	NOUN
issue-3124	108	51	of	of	ADP
issue-3124	108	52	grape	grape	NOUN
issue-3124	108	53	wines	wine	NOUN
issue-3124	108	54	"	"	PUNCT
issue-3124	108	55	facilitates	facilitate	VERB
issue-3124	108	56	a	a	DET
issue-3124	108	57	more	more	ADV
issue-3124	108	58	profound	profound	ADJ
issue-3124	108	59	comprehension	comprehension	NOUN
issue-3124	108	60	of	of	ADP
issue-3124	108	61	the	the	DET
issue-3124	108	62	structural	structural	ADJ
issue-3124	108	63	changes	change	NOUN
issue-3124	108	64	that	that	PRON
issue-3124	108	65	have	have	AUX
issue-3124	108	66	occurred	occur	VERB
issue-3124	108	67	in	in	ADP
issue-3124	108	68	the	the	DET
issue-3124	108	69	grape	grape	NOUN
issue-3124	108	70	and	and	CCONJ
issue-3124	108	71	wine	wine	NOUN
issue-3124	108	72	industry	industry	NOUN
issue-3124	108	73	.	.	PUNCT
issue-3124	109	1	the	the	DET
issue-3124	109	2	analysis	analysis	NOUN
issue-3124	109	3	by	by	ADP
issue-3124	109	4	region	region	NOUN
issue-3124	109	5	facilitates	facilitate	VERB
issue-3124	109	6	the	the	DET
issue-3124	109	7	identification	identification	NOUN
issue-3124	109	8	of	of	ADP
issue-3124	109	9	the	the	DET
issue-3124	109	10	spatial	spatial	ADJ
issue-3124	109	11	concentration	concentration	NOUN
issue-3124	109	12	of	of	ADP
issue-3124	109	13	enterprises	enterprise	NOUN
issue-3124	109	14	,	,	PUNCT
issue-3124	109	15	the	the	DET
issue-3124	109	16	determination	determination	NOUN
issue-3124	109	17	of	of	ADP
issue-3124	109	18	the	the	DET
issue-3124	109	19	dynamics	dynamic	NOUN
issue-3124	109	20	of	of	ADP
issue-3124	109	21	their	their	PRON
issue-3124	109	22	quantitative	quantitative	ADJ
issue-3124	109	23	composition	composition	NOUN
issue-3124	109	24	,	,	PUNCT
issue-3124	109	25	and	and	CCONJ
issue-3124	109	26	the	the	DET
issue-3124	109	27	delineation	delineation	NOUN
issue-3124	109	28	of	of	ADP
issue-3124	109	29	trends	trend	NOUN
issue-3124	109	30	in	in	ADP
issue-3124	109	31	industry	industry	NOUN
issue-3124	109	32	development	development	NOUN
issue-3124	109	33	,	,	PUNCT
issue-3124	109	34	with	with	ADP
issue-3124	109	35	consideration	consideration	NOUN
issue-3124	109	36	for	for	ADP
issue-3124	109	37	the	the	DET
issue-3124	109	38	role	role	NOUN
issue-3124	109	39	of	of	ADP
issue-3124	109	40	small	small	ADJ
issue-3124	109	41	,	,	PUNCT
issue-3124	109	42	medium	medium	ADJ
issue-3124	109	43	,	,	PUNCT
issue-3124	109	44	and	and	CCONJ
issue-3124	109	45	large	large	ADJ
issue-3124	109	46	business	business	NOUN
issue-3124	109	47	entities	entity	NOUN
issue-3124	109	48	in	in	ADP
issue-3124	109	49	ensuring	ensure	VERB
issue-3124	109	50	regional	regional	ADJ
issue-3124	109	51	economic	economic	ADJ
issue-3124	109	52	potential	potential	NOUN
issue-3124	109	53	.	.	PUNCT
issue-3124	110	1	4.2	4.2	NUM
issue-3124	110	2	.	.	PUNCT
issue-3124	110	3	implementation	implementation	NOUN
issue-3124	110	4	of	of	ADP
issue-3124	110	5	accounting	accounting	NOUN
issue-3124	110	6	and	and	CCONJ
issue-3124	110	7	financial	financial	ADJ
issue-3124	110	8	reporting	reporting	NOUN
issue-3124	110	9	principles	principle	NOUN
issue-3124	110	10	when	when	SCONJ
issue-3124	110	11	forming	form	VERB
issue-3124	110	12	the	the	DET
issue-3124	110	13	accounting	accounting	NOUN
issue-3124	110	14	policy	policy	NOUN
issue-3124	110	15	of	of	ADP
issue-3124	110	16	wine	wine	NOUN
issue-3124	110	17	-	-	PUNCT
issue-3124	110	18	making	make	VERB
issue-3124	110	19	enterprise	enterprise	NOUN
issue-3124	110	20	the	the	DET
issue-3124	110	21	principles	principle	NOUN
issue-3124	110	22	set	set	VERB
issue-3124	110	23	out	out	ADP
issue-3124	110	24	in	in	ADP
issue-3124	110	25	the	the	DET
issue-3124	110	26	law	law	NOUN
issue-3124	110	27	of	of	ADP
issue-3124	110	28	ukraine	ukraine	NOUN
issue-3124	110	29	of	of	ADP
issue-3124	110	30	july	july	PROPN
issue-3124	110	31	16	16	NUM
issue-3124	110	32	,	,	PUNCT
issue-3124	110	33	1999	1999	NUM
issue-3124	110	34	no	no	NOUN
issue-3124	110	35	.	.	PUNCT
issue-3124	111	1	996	996	NUM
issue-3124	111	2	-	-	SYM
issue-3124	111	3	xiv	xiv	PROPN
issue-3124	111	4	(	(	PUNCT
issue-3124	111	5	the	the	DET
issue-3124	111	6	law	law	NOUN
issue-3124	111	7	of	of	ADP
issue-3124	111	8	ukraine	ukraine	NOUN
issue-3124	111	9	"	"	PUNCT
issue-3124	111	10	on	on	ADP
issue-3124	111	11	accounting	accounting	NOUN
issue-3124	111	12	and	and	CCONJ
issue-3124	111	13	financial	financial	ADJ
issue-3124	111	14	reporting	reporting	NOUN
issue-3124	111	15	in	in	ADP
issue-3124	111	16	ukraine	ukraine	NOUN
issue-3124	111	17	"	"	PUNCT
issue-3124	111	18	,	,	PUNCT
issue-3124	111	19	1999	1999	NUM
issue-3124	111	20	)	)	PUNCT
issue-3124	111	21	have	have	VERB
issue-3124	111	22	a	a	DET
issue-3124	111	23	direct	direct	ADJ
issue-3124	111	24	impact	impact	NOUN
issue-3124	111	25	on	on	ADP
issue-3124	111	26	the	the	DET
issue-3124	111	27	methods	method	NOUN
issue-3124	111	28	and	and	CCONJ
issue-3124	111	29	approaches	approach	NOUN
issue-3124	111	30	to	to	PART
issue-3124	111	31	cost	cost	VERB
issue-3124	111	32	accounting	accounting	NOUN
issue-3124	111	33	,	,	PUNCT
issue-3124	111	34	including	include	VERB
issue-3124	111	35	in	in	ADP
issue-3124	111	36	the	the	DET
issue-3124	111	37	wine	wine	NOUN
issue-3124	111	38	industry	industry	NOUN
issue-3124	111	39	.	.	PUNCT
issue-3124	112	1	this	this	DET
issue-3124	112	2	legislation	legislation	NOUN
issue-3124	112	3	stipulates	stipulate	VERB
issue-3124	112	4	the	the	DET
issue-3124	112	5	overarching	overarching	ADJ
issue-3124	112	6	principles	principle	NOUN
issue-3124	112	7	that	that	PRON
issue-3124	112	8	govern	govern	VERB
issue-3124	112	9	the	the	DET
issue-3124	112	10	domain	domain	NOUN
issue-3124	112	11	of	of	ADP
issue-3124	112	12	accounting	accounting	NOUN
issue-3124	112	13	and	and	CCONJ
issue-3124	112	14	reporting	reporting	NOUN
issue-3124	112	15	,	,	PUNCT
issue-3124	112	16	with	with	ADP
issue-3124	112	17	the	the	DET
issue-3124	112	18	overarching	overarching	ADJ
issue-3124	112	19	objectives	objective	NOUN
issue-3124	112	20	of	of	ADP
issue-3124	112	21	ensuring	ensure	VERB
issue-3124	112	22	transparency	transparency	NOUN
issue-3124	112	23	,	,	PUNCT
issue-3124	112	24	comparability	comparability	NOUN
issue-3124	112	25	and	and	CCONJ
issue-3124	112	26	reliability	reliability	NOUN
issue-3124	112	27	of	of	ADP
issue-3124	112	28	financial	financial	ADJ
issue-3124	112	29	data	datum	NOUN
issue-3124	112	30	.	.	PUNCT
issue-3124	113	1	this	this	PRON
issue-3124	113	2	,	,	PUNCT
issue-3124	113	3	in	in	ADP
issue-3124	113	4	turn	turn	NOUN
issue-3124	113	5	,	,	PUNCT
issue-3124	113	6	serves	serve	VERB
issue-3124	113	7	as	as	ADP
issue-3124	113	8	a	a	DET
issue-3124	113	9	foundational	foundational	ADJ
issue-3124	113	10	element	element	NOUN
issue-3124	113	11	for	for	ADP
issue-3124	113	12	the	the	DET
issue-3124	113	13	formulation	formulation	NOUN
issue-3124	113	14	of	of	ADP
issue-3124	113	15	management	management	NOUN
issue-3124	113	16	decisions	decision	NOUN
issue-3124	113	17	.	.	PUNCT
issue-3124	114	1	this	this	DET
issue-3124	114	2	approach	approach	NOUN
issue-3124	114	3	has	have	AUX
issue-3124	114	4	been	be	AUX
issue-3124	114	5	shown	show	VERB
issue-3124	114	6	to	to	PART
issue-3124	114	7	assist	assist	VERB
issue-3124	114	8	in	in	ADP
issue-3124	114	9	the	the	DET
issue-3124	114	10	optimisation	optimisation	NOUN
issue-3124	114	11	of	of	ADP
issue-3124	114	12	costs	cost	NOUN
issue-3124	114	13	and	and	CCONJ
issue-3124	114	14	the	the	DET
issue-3124	114	15	enhancement	enhancement	NOUN
issue-3124	114	16	of	of	ADP
issue-3124	114	17	business	business	NOUN
issue-3124	114	18	entity	entity	NOUN
issue-3124	114	19	efficiency	efficiency	NOUN
issue-3124	114	20	.	.	PUNCT
issue-3124	115	1	the	the	DET
issue-3124	115	2	principles	principle	NOUN
issue-3124	115	3	that	that	PRON
issue-3124	115	4	directly	directly	ADV
issue-3124	115	5	affect	affect	VERB
issue-3124	115	6	cost	cost	NOUN
issue-3124	115	7	accounting	accounting	NOUN
issue-3124	115	8	are	be	AUX
issue-3124	115	9	outlined	outline	VERB
issue-3124	115	10	in	in	ADP
issue-3124	115	11	table	table	NOUN
issue-3124	115	12	2	2	NUM
issue-3124	115	13	.	.	PUNCT
issue-3124	116	1	the	the	DET
issue-3124	116	2	above	above	ADJ
issue-3124	116	3	principles	principle	NOUN
issue-3124	116	4	ensure	ensure	VERB
issue-3124	116	5	that	that	SCONJ
issue-3124	116	6	the	the	DET
issue-3124	116	7	high	high	ADJ
issue-3124	116	8	accuracy	accuracy	NOUN
issue-3124	116	9	and	and	CCONJ
issue-3124	116	10	objectivity	objectivity	NOUN
issue-3124	116	11	of	of	ADP
issue-3124	116	12	cost	cost	NOUN
issue-3124	116	13	accounting	accounting	NOUN
issue-3124	116	14	and	and	CCONJ
issue-3124	116	15	financial	financial	ADJ
issue-3124	116	16	reporting	reporting	NOUN
issue-3124	116	17	are	be	AUX
issue-3124	116	18	maintained	maintain	VERB
issue-3124	116	19	and	and	CCONJ
issue-3124	116	20	ensure	ensure	VERB
issue-3124	116	21	efficient	efficient	ADJ
issue-3124	116	22	resource	resource	NOUN
issue-3124	116	23	management	management	NOUN
issue-3124	116	24	and	and	CCONJ
issue-3124	116	25	transparency	transparency	NOUN
issue-3124	116	26	of	of	ADP
issue-3124	116	27	data	datum	NOUN
issue-3124	116	28	for	for	ADP
issue-3124	116	29	stakeholders	stakeholder	NOUN
issue-3124	116	30	.	.	PUNCT
issue-3124	117	1	an	an	DET
issue-3124	117	2	important	important	ADJ
issue-3124	117	3	regulatory	regulatory	ADJ
issue-3124	117	4	document	document	NOUN
issue-3124	117	5	that	that	PRON
issue-3124	117	6	forms	form	VERB
issue-3124	117	7	the	the	DET
issue-3124	117	8	methodological	methodological	ADJ
issue-3124	117	9	basis	basis	NOUN
issue-3124	117	10	for	for	ADP
issue-3124	117	11	the	the	DET
issue-3124	117	12	presentation	presentation	NOUN
issue-3124	117	13	of	of	ADP
issue-3124	117	14	cost	cost	NOUN
issue-3124	117	15	data	datum	NOUN
issue-3124	117	16	in	in	ADP
issue-3124	117	17	accounting	accounting	NOUN
issue-3124	117	18	and	and	CCONJ
issue-3124	117	19	reporting	reporting	NOUN
issue-3124	117	20	is	be	AUX
issue-3124	117	21	national	national	ADJ
issue-3124	117	22	accounting	accounting	NOUN
issue-3124	117	23	regulations	regulation	NOUN
issue-3124	117	24	(	(	PUNCT
issue-3124	117	25	standards	standard	NOUN
issue-3124	117	26	)	)	PUNCT
issue-3124	117	27	(	(	PUNCT
issue-3124	117	28	nr(s)au	nr(s)au	NUM
issue-3124	117	29	)	)	PUNCT
issue-3124	117	30	16	16	NUM
issue-3124	117	31	"	"	PUNCT
issue-3124	117	32	costs	cost	NOUN
issue-3124	117	33	"	"	PUNCT
issue-3124	117	34	(	(	PUNCT
issue-3124	117	35	the	the	DET
issue-3124	117	36	order	order	NOUN
issue-3124	117	37	of	of	ADP
issue-3124	117	38	the	the	DET
issue-3124	117	39	ministry	ministry	PROPN
issue-3124	117	40	of	of	ADP
issue-3124	117	41	finance	finance	PROPN
issue-3124	117	42	of	of	ADP
issue-3124	117	43	ukraine	ukraine	NOUN
issue-3124	117	44	"	"	PUNCT
issue-3124	117	45	on	on	ADP
issue-3124	117	46	approval	approval	NOUN
issue-3124	117	47	of	of	ADP
issue-3124	117	48	national	national	ADJ
issue-3124	117	49	accounting	accounting	NOUN
issue-3124	117	50	regulation	regulation	NOUN
issue-3124	117	51	(	(	PUNCT
issue-3124	117	52	standard	standard	NOUN
issue-3124	117	53	)	)	PUNCT
issue-3124	117	54	16	16	NUM
issue-3124	117	55	‘	'	PUNCT
issue-3124	117	56	costs	cost	NOUN
issue-3124	117	57	’	'	PUNCT
issue-3124	117	58	"	"	PUNCT
issue-3124	117	59	,	,	PUNCT
issue-3124	117	60	1999	1999	NUM
issue-3124	117	61	)	)	PUNCT
issue-3124	117	62	.	.	PUNCT
issue-3124	118	1	when	when	SCONJ
issue-3124	118	2	studying	study	VERB
issue-3124	118	3	expenses	expense	NOUN
issue-3124	118	4	,	,	PUNCT
issue-3124	118	5	it	it	PRON
issue-3124	118	6	is	be	AUX
issue-3124	118	7	necessary	necessary	ADJ
issue-3124	118	8	to	to	PART
issue-3124	118	9	analyze	analyze	VERB
issue-3124	118	10	the	the	DET
issue-3124	118	11	concept	concept	NOUN
issue-3124	118	12	of	of	ADP
issue-3124	118	13	"	"	PUNCT
issue-3124	118	14	cost	cost	NOUN
issue-3124	118	15	price	price	NOUN
issue-3124	118	16	"	"	PUNCT
issue-3124	118	17	.	.	PUNCT
issue-3124	119	1	for	for	ADP
issue-3124	119	2	goods	good	NOUN
issue-3124	119	3	sold	sell	VERB
issue-3124	119	4	,	,	PUNCT
issue-3124	119	5	it	it	PRON
issue-3124	119	6	is	be	AUX
issue-3124	119	7	determined	determine	VERB
issue-3124	119	8	in	in	ADP
issue-3124	119	9	accordance	accordance	NOUN
issue-3124	119	10	with	with	ADP
issue-3124	119	11	nr(s)au	nr(s)au	NUM
issue-3124	119	12	9	9	NUM
issue-3124	119	13	"	"	PUNCT
issue-3124	119	14	inventories	inventory	NOUN
issue-3124	119	15	"	"	PUNCT
issue-3124	119	16	(	(	PUNCT
issue-3124	119	17	the	the	DET
issue-3124	119	18	order	order	NOUN
issue-3124	119	19	of	of	ADP
issue-3124	119	20	the	the	DET
issue-3124	119	21	ministry	ministry	PROPN
issue-3124	119	22	of	of	ADP
issue-3124	119	23	finance	finance	PROPN
issue-3124	119	24	of	of	ADP
issue-3124	119	25	ukraine	ukraine	NOUN
issue-3124	119	26	"	"	PUNCT
issue-3124	119	27	on	on	ADP
issue-3124	119	28	approval	approval	NOUN
issue-3124	119	29	of	of	ADP
issue-3124	119	30	national	national	ADJ
issue-3124	119	31	accounting	accounting	NOUN
issue-3124	119	32	regulation	regulation	NOUN
issue-3124	119	33	(	(	PUNCT
issue-3124	119	34	standard	standard	NOUN
issue-3124	119	35	)	)	PUNCT
issue-3124	119	36	9	9	NUM
issue-3124	119	37	‘	'	PUNCT
issue-3124	119	38	inventory	inventory	NOUN
issue-3124	119	39	’	'	PUNCT
issue-3124	119	40	"	"	PUNCT
issue-3124	119	41	,	,	PUNCT
issue-3124	119	42	1999	1999	NUM
issue-3124	119	43	)	)	PUNCT
issue-3124	119	44	.	.	PUNCT
issue-3124	120	1	the	the	DET
issue-3124	120	2	cost	cost	NOUN
issue-3124	120	3	of	of	ADP
issue-3124	120	4	goods	good	NOUN
issue-3124	120	5	sold	sell	VERB
issue-3124	120	6	comprises	comprise	VERB
issue-3124	120	7	three	three	NUM
issue-3124	120	8	elements	element	NOUN
issue-3124	120	9	:	:	PUNCT
issue-3124	120	10	the	the	DET
issue-3124	120	11	production	production	NOUN
issue-3124	120	12	cost	cost	NOUN
issue-3124	120	13	of	of	ADP
issue-3124	120	14	goods	good	NOUN
issue-3124	120	15	sold	sell	VERB
issue-3124	120	16	during	during	ADP
issue-3124	120	17	the	the	DET
issue-3124	120	18	reporting	reporting	NOUN
issue-3124	120	19	period	period	NOUN
issue-3124	120	20	;	;	PUNCT
issue-3124	120	21	fixed	fix	VERB
issue-3124	120	22	overhead	overhead	ADJ
issue-3124	120	23	costs	cost	NOUN
issue-3124	120	24	that	that	PRON
issue-3124	120	25	have	have	AUX
issue-3124	120	26	not	not	PART
issue-3124	120	27	been	be	AUX
issue-3124	120	28	allocated	allocate	VERB
issue-3124	120	29	;	;	PUNCT
issue-3124	120	30	and	and	CCONJ
issue-3124	120	31	production	production	NOUN
issue-3124	120	32	costs	cost	NOUN
issue-3124	120	33	in	in	ADP
issue-3124	120	34	excess	excess	NOUN
issue-3124	120	35	of	of	ADP
issue-3124	120	36	the	the	DET
issue-3124	120	37	normal	normal	ADJ
issue-3124	120	38	range	range	NOUN
issue-3124	120	39	.	.	PUNCT
issue-3124	121	1	expenses	expense	NOUN
issue-3124	121	2	that	that	PRON
issue-3124	121	3	are	be	AUX
issue-3124	121	4	not	not	PART
issue-3124	121	5	included	include	VERB
issue-3124	121	6	in	in	ADP
issue-3124	121	7	the	the	DET
issue-3124	121	8	cost	cost	NOUN
issue-3124	121	9	of	of	ADP
issue-3124	121	10	products	product	NOUN
issue-3124	121	11	(	(	PUNCT
issue-3124	121	12	works	work	NOUN
issue-3124	121	13	,	,	PUNCT
issue-3124	121	14	services	service	NOUN
issue-3124	121	15	)	)	PUNCT
issue-3124	121	16	sold	sell	VERB
issue-3124	121	17	but	but	CCONJ
issue-3124	121	18	are	be	AUX
issue-3124	121	19	related	relate	VERB
issue-3124	121	20	to	to	ADP
issue-3124	121	21	operating	operating	NOUN
issue-3124	121	22	activities	activity	NOUN
issue-3124	121	23	are	be	AUX
issue-3124	121	24	divided	divide	VERB
issue-3124	121	25	into	into	ADP
issue-3124	121	26	administrative	administrative	ADJ
issue-3124	121	27	,	,	PUNCT
issue-3124	121	28	selling	selling	NOUN
issue-3124	121	29	and	and	CCONJ
issue-3124	121	30	other	other	ADJ
issue-3124	121	31	operating	operating	NOUN
issue-3124	121	32	expenses	expense	NOUN
issue-3124	121	33	.	.	PUNCT
issue-3124	122	1	4.3	4.3	NUM
issue-3124	122	2	.	.	PUNCT
issue-3124	122	3	stages	stage	NOUN
issue-3124	122	4	of	of	ADP
issue-3124	122	5	product	product	NOUN
issue-3124	122	6	cost	cost	NOUN
issue-3124	122	7	formation	formation	NOUN
issue-3124	122	8	in	in	ADP
issue-3124	122	9	wine	wine	NOUN
issue-3124	122	10	production	production	NOUN
issue-3124	122	11	with	with	ADP
issue-3124	122	12	regard	regard	NOUN
issue-3124	122	13	to	to	ADP
issue-3124	122	14	the	the	DET
issue-3124	122	15	allocation	allocation	NOUN
issue-3124	122	16	of	of	ADP
issue-3124	122	17	expenses	expense	NOUN
issue-3124	122	18	,	,	PUNCT
issue-3124	122	19	the	the	DET
issue-3124	122	20	totality	totality	NOUN
issue-3124	122	21	of	of	ADP
issue-3124	122	22	expenditure	expenditure	NOUN
issue-3124	122	23	is	be	AUX
issue-3124	122	24	categorised	categorise	VERB
issue-3124	122	25	into	into	ADP
issue-3124	122	26	five	five	NUM
issue-3124	122	27	distinct	distinct	ADJ
issue-3124	122	28	economic	economic	ADJ
issue-3124	122	29	elements	element	NOUN
issue-3124	122	30	:	:	PUNCT
issue-3124	122	31	material	material	NOUN
issue-3124	122	32	,	,	PUNCT
issue-3124	122	33	labour	labour	NOUN
issue-3124	122	34	,	,	PUNCT
issue-3124	122	35	social	social	ADJ
issue-3124	122	36	security	security	NOUN
issue-3124	122	37	,	,	PUNCT
issue-3124	122	38	depreciation	depreciation	NOUN
issue-3124	122	39	and	and	CCONJ
issue-3124	122	40	amortisation	amortisation	NOUN
issue-3124	122	41	,	,	PUNCT
issue-3124	122	42	and	and	CCONJ
issue-3124	122	43	other	other	ADJ
issue-3124	122	44	operating	operating	NOUN
issue-3124	122	45	expenses	expense	NOUN
issue-3124	122	46	.	.	PUNCT
issue-3124	123	1	the	the	DET
issue-3124	123	2	list	list	NOUN
issue-3124	123	3	of	of	ADP
issue-3124	123	4	cost	cost	NOUN
issue-3124	123	5	items	item	NOUN
issue-3124	123	6	varies	vary	VERB
issue-3124	123	7	considerably	considerably	ADV
issue-3124	123	8	between	between	ADP
issue-3124	123	9	agricultural	agricultural	ADJ
issue-3124	123	10	sectors	sector	NOUN
issue-3124	123	11	.	.	PUNCT
issue-3124	124	1	in	in	ADP
issue-3124	124	2	the	the	DET
issue-3124	124	3	context	context	NOUN
issue-3124	124	4	of	of	ADP
issue-3124	124	5	crop	crop	NOUN
issue-3124	124	6	production	production	NOUN
issue-3124	124	7	,	,	PUNCT
issue-3124	124	8	the	the	DET
issue-3124	124	9	following	follow	VERB
issue-3124	124	10	cost	cost	NOUN
issue-3124	124	11	elements	element	NOUN
issue-3124	124	12	are	be	AUX
issue-3124	124	13	commonly	commonly	ADV
issue-3124	124	14	identified	identify	VERB
issue-3124	124	15	:	:	PUNCT
issue-3124	124	16	labour	labour	NOUN
issue-3124	124	17	costs	cost	NOUN
issue-3124	124	18	,	,	PUNCT
issue-3124	124	19	seeds	seed	NOUN
issue-3124	124	20	,	,	PUNCT
issue-3124	124	21	fertilisers	fertiliser	NOUN
issue-3124	124	22	,	,	PUNCT
issue-3124	124	23	plant	plant	NOUN
issue-3124	124	24	protection	protection	NOUN
issue-3124	124	25	products	product	NOUN
issue-3124	124	26	,	,	PUNCT
issue-3124	124	27	fuel	fuel	NOUN
issue-3124	124	28	and	and	CCONJ
issue-3124	124	29	lubricants	lubricant	NOUN
issue-3124	124	30	,	,	PUNCT
issue-3124	124	31	works	work	NOUN
issue-3124	124	32	and	and	CCONJ
issue-3124	124	33	services	service	NOUN
issue-3124	124	34	,	,	PUNCT
issue-3124	124	35	repairs	repair	NOUN
issue-3124	124	36	,	,	PUNCT
issue-3124	124	37	maintenance	maintenance	NOUN
issue-3124	124	38	of	of	ADP
issue-3124	124	39	fixed	fix	VERB
issue-3124	124	40	assets	asset	NOUN
issue-3124	124	41	,	,	PUNCT
issue-3124	124	42	unproductive	unproductive	ADJ
issue-3124	124	43	costs	cost	NOUN
issue-3124	124	44	,	,	PUNCT
issue-3124	124	45	general	general	ADJ
issue-3124	124	46	costs	cost	NOUN
issue-3124	124	47	,	,	PUNCT
issue-3124	124	48	and	and	CCONJ
issue-3124	124	49	other	other	ADJ
issue-3124	124	50	costs	cost	NOUN
issue-3124	124	51	.	.	PUNCT
issue-3124	125	1	the	the	DET
issue-3124	125	2	planned	plan	VERB
issue-3124	125	3	cost	cost	NOUN
issue-3124	125	4	of	of	ADP
issue-3124	125	5	production	production	NOUN
issue-3124	125	6	is	be	AUX
issue-3124	125	7	determined	determine	VERB
issue-3124	125	8	on	on	ADP
issue-3124	125	9	the	the	DET
issue-3124	125	10	basis	basis	NOUN
issue-3124	125	11	of	of	ADP
issue-3124	125	12	technological	technological	ADJ
issue-3124	125	13	maps	map	NOUN
issue-3124	125	14	.	.	PUNCT
issue-3124	126	1	the	the	DET
issue-3124	126	2	objects	object	NOUN
issue-3124	126	3	of	of	ADP
issue-3124	126	4	calculation	calculation	NOUN
issue-3124	126	5	are	be	AUX
issue-3124	126	6	certain	certain	ADJ
issue-3124	126	7	types	type	NOUN
issue-3124	126	8	of	of	ADP
issue-3124	126	9	products	product	NOUN
issue-3124	126	10	,	,	PUNCT
issue-3124	126	11	as	as	ADV
issue-3124	126	12	well	well	ADV
issue-3124	126	13	as	as	ADP
issue-3124	126	14	the	the	DET
issue-3124	126	15	current	current	ADJ
issue-3124	126	16	year	year	NOUN
issue-3124	126	17	's	's	PART
issue-3124	126	18	work	work	NOUN
issue-3124	126	19	for	for	ADP
issue-3124	126	20	future	future	ADJ
issue-3124	126	21	harvests	harvest	NOUN
issue-3124	126	22	.	.	PUNCT
issue-3124	127	1	the	the	DET
issue-3124	127	2	calculation	calculation	NOUN
issue-3124	127	3	of	of	ADP
issue-3124	127	4	the	the	DET
issue-3124	127	5	cost	cost	NOUN
issue-3124	127	6	of	of	ADP
issue-3124	127	7	production	production	NOUN
issue-3124	127	8	in	in	ADP
issue-3124	127	9	crop	crop	NOUN
issue-3124	127	10	figure	figure	NOUN
issue-3124	127	11	1	1	NUM
issue-3124	127	12	.	.	PUNCT
issue-3124	127	13	number	number	NOUN
issue-3124	127	14	of	of	ADP
issue-3124	127	15	operating	operating	NOUN
issue-3124	127	16	enterprises	enterprise	NOUN
issue-3124	127	17	in	in	ADP
issue-3124	127	18	cea	cea	PROPN
issue-3124	127	19	01.21	01.21	NUM
issue-3124	127	20	and	and	CCONJ
issue-3124	127	21	11.02	11.02	NUM
issue-3124	127	22	in	in	ADP
issue-3124	127	23	ukraine	ukraine	NOUN
issue-3124	127	24	,	,	PUNCT
issue-3124	127	25	(	(	PUNCT
issue-3124	127	26	2016	2016	NUM
issue-3124	127	27	-	-	SYM
issue-3124	127	28	2023	2023	NUM
issue-3124	127	29	)	)	PUNCT
issue-3124	127	30	source	source	NOUN
issue-3124	127	31	:	:	PUNCT
issue-3124	127	32	the	the	DET
issue-3124	127	33	state	state	NOUN
issue-3124	127	34	statistics	statistic	NOUN
issue-3124	127	35	service	service	NOUN
issue-3124	127	36	of	of	ADP
issue-3124	127	37	ukraine	ukraine	NOUN
issue-3124	127	38	,	,	PUNCT
issue-3124	127	39	2024	2024	NUM
issue-3124	127	40	  	  	SPACE
issue-3124	127	41	144	144	NUM
issue-3124	127	42	164	164	NUM
issue-3124	127	43	166	166	NUM
issue-3124	127	44	158	158	NUM
issue-3124	127	45	150	150	NUM
issue-3124	127	46	141	141	NUM
issue-3124	127	47	95	95	NUM
issue-3124	127	48	108	108	NUM
issue-3124	127	49	59	59	NUM
issue-3124	127	50	60	60	NUM
issue-3124	127	51	52	52	NUM
issue-3124	127	52	62	62	NUM
issue-3124	127	53	63	63	NUM
issue-3124	127	54	65	65	NUM
issue-3124	127	55	61	61	NUM
issue-3124	127	56	62	62	NUM
issue-3124	127	57	0	0	NUM
issue-3124	127	58	50	50	NUM
issue-3124	127	59	100	100	NUM
issue-3124	127	60	150	150	NUM
issue-3124	127	61	200	200	NUM
issue-3124	127	62	2016	2016	NUM
issue-3124	127	63	2017	2017	NUM
issue-3124	127	64	2018	2018	NUM
issue-3124	127	65	2019	2019	NUM
issue-3124	127	66	2020	2020	NUM
issue-3124	127	67	2021	2021	NUM
issue-3124	127	68	2022	2022	NUM
issue-3124	127	69	2023	2023	NUM
issue-3124	127	70	growing	grow	VERB
issue-3124	127	71	grapes	grape	NOUN
issue-3124	127	72	production	production	NOUN
issue-3124	127	73	of	of	ADP
issue-3124	127	74	grape	grape	NOUN
issue-3124	127	75	wines	wine	NOUN
issue-3124	127	76	baltic	baltic	PROPN
issue-3124	127	77	journal	journal	PROPN
issue-3124	127	78	of	of	ADP
issue-3124	127	79	economic	economic	ADJ
issue-3124	127	80	studies	study	NOUN
issue-3124	127	81	237	237	NUM
issue-3124	127	82	vol	vol	NOUN
issue-3124	127	83	.	.	PUNCT
issue-3124	127	84	11	11	NUM
issue-3124	127	85	no	no	NOUN
issue-3124	127	86	.	.	NOUN
issue-3124	127	87	5	5	NUM
issue-3124	127	88	,	,	PUNCT
issue-3124	127	89	2025	2025	NUM
issue-3124	127	90	production	production	NOUN
issue-3124	127	91	is	be	AUX
issue-3124	127	92	a	a	DET
issue-3124	127	93	multi	multi	ADJ
issue-3124	127	94	-	-	ADJ
issue-3124	127	95	stage	stage	ADJ
issue-3124	127	96	process	process	NOUN
issue-3124	127	97	,	,	PUNCT
issue-3124	127	98	as	as	SCONJ
issue-3124	127	99	illustrated	illustrate	VERB
issue-3124	127	100	in	in	ADP
issue-3124	127	101	figure	figure	NOUN
issue-3124	127	102	2	2	NUM
issue-3124	127	103	(	(	PUNCT
issue-3124	127	104	the	the	DET
issue-3124	127	105	order	order	NOUN
issue-3124	127	106	of	of	ADP
issue-3124	127	107	the	the	DET
issue-3124	127	108	ministry	ministry	PROPN
issue-3124	127	109	of	of	ADP
issue-3124	127	110	agrarian	agrarian	ADJ
issue-3124	127	111	policy	policy	NOUN
issue-3124	127	112	"	"	PUNCT
issue-3124	127	113	on	on	ADP
issue-3124	127	114	approval	approval	NOUN
issue-3124	127	115	of	of	ADP
issue-3124	127	116	methodological	methodological	ADJ
issue-3124	127	117	recommendations	recommendation	NOUN
issue-3124	127	118	for	for	ADP
issue-3124	127	119	planning	planning	NOUN
issue-3124	127	120	,	,	PUNCT
issue-3124	127	121	accounting	account	VERB
issue-3124	127	122	and	and	CCONJ
issue-3124	127	123	calculating	calculate	VERB
issue-3124	127	124	the	the	DET
issue-3124	127	125	cost	cost	NOUN
issue-3124	127	126	of	of	ADP
issue-3124	127	127	production	production	NOUN
issue-3124	127	128	(	(	PUNCT
issue-3124	127	129	works	work	NOUN
issue-3124	127	130	,	,	PUNCT
issue-3124	127	131	services	service	NOUN
issue-3124	127	132	)	)	PUNCT
issue-3124	127	133	of	of	ADP
issue-3124	127	134	agricultural	agricultural	ADJ
issue-3124	127	135	enterprises	enterprise	NOUN
issue-3124	127	136	"	"	PUNCT
issue-3124	127	137	,	,	PUNCT
issue-3124	127	138	2001	2001	NUM
issue-3124	127	139	)	)	PUNCT
issue-3124	127	140	.	.	PUNCT
issue-3124	128	1	the	the	DET
issue-3124	128	2	cost	cost	NOUN
issue-3124	128	3	of	of	ADP
issue-3124	128	4	horticulture	horticulture	NOUN
issue-3124	128	5	and	and	CCONJ
issue-3124	128	6	berry	berry	NOUN
issue-3124	128	7	production	production	NOUN
issue-3124	128	8	is	be	AUX
issue-3124	128	9	determined	determine	VERB
issue-3124	128	10	by	by	ADP
issue-3124	128	11	deducting	deduct	VERB
issue-3124	128	12	the	the	DET
issue-3124	128	13	cost	cost	NOUN
issue-3124	128	14	of	of	ADP
issue-3124	128	15	cuttings	cutting	NOUN
issue-3124	128	16	,	,	PUNCT
issue-3124	128	17	which	which	PRON
issue-3124	128	18	are	be	AUX
issue-3124	128	19	valued	value	VERB
issue-3124	128	20	at	at	ADP
issue-3124	128	21	selling	sell	VERB
issue-3124	128	22	prices	price	NOUN
issue-3124	128	23	,	,	PUNCT
issue-3124	128	24	from	from	ADP
issue-3124	128	25	the	the	DET
issue-3124	128	26	total	total	ADJ
issue-3124	128	27	costs	cost	NOUN
issue-3124	128	28	.	.	PUNCT
issue-3124	129	1	the	the	DET
issue-3124	129	2	cost	cost	NOUN
issue-3124	129	3	price	price	NOUN
issue-3124	129	4	of	of	ADP
issue-3124	129	5	1	1	NUM
issue-3124	129	6	centner	centner	NOUN
issue-3124	129	7	of	of	ADP
issue-3124	129	8	grapes	grape	NOUN
issue-3124	129	9	is	be	AUX
issue-3124	129	10	calculated	calculate	VERB
issue-3124	129	11	by	by	ADP
issue-3124	129	12	dividing	divide	VERB
issue-3124	129	13	the	the	DET
issue-3124	129	14	total	total	ADJ
issue-3124	129	15	costs	cost	NOUN
issue-3124	129	16	of	of	ADP
issue-3124	129	17	growing	grow	VERB
issue-3124	129	18	by	by	ADP
issue-3124	129	19	the	the	DET
issue-3124	129	20	quantity	quantity	NOUN
issue-3124	129	21	of	of	ADP
issue-3124	129	22	products	product	NOUN
issue-3124	129	23	.	.	PUNCT
issue-3124	130	1	another	another	DET
issue-3124	130	2	regulatory	regulatory	ADJ
issue-3124	130	3	model	model	NOUN
issue-3124	130	4	of	of	ADP
issue-3124	130	5	cost	cost	NOUN
issue-3124	130	6	accounting	accounting	NOUN
issue-3124	130	7	in	in	ADP
issue-3124	130	8	winemaking	winemaking	NOUN
issue-3124	130	9	is	be	AUX
issue-3124	130	10	laid	lay	VERB
issue-3124	130	11	down	down	ADP
issue-3124	130	12	in	in	ADP
issue-3124	130	13	nr(s)au	nr(s)au	NUM
issue-3124	130	14	30	30	NUM
issue-3124	130	15	"	"	PUNCT
issue-3124	130	16	biological	biological	ADJ
issue-3124	130	17	assets	asset	NOUN
issue-3124	130	18	"	"	PUNCT
issue-3124	130	19	(	(	PUNCT
issue-3124	130	20	the	the	DET
issue-3124	130	21	order	order	NOUN
issue-3124	130	22	of	of	ADP
issue-3124	130	23	the	the	DET
issue-3124	130	24	ministry	ministry	PROPN
issue-3124	130	25	of	of	ADP
issue-3124	130	26	finance	finance	PROPN
issue-3124	130	27	of	of	ADP
issue-3124	130	28	ukraine	ukraine	NOUN
issue-3124	130	29	"	"	PUNCT
issue-3124	130	30	on	on	ADP
issue-3124	130	31	approval	approval	NOUN
issue-3124	130	32	of	of	ADP
issue-3124	130	33	national	national	ADJ
issue-3124	130	34	accounting	accounting	NOUN
issue-3124	130	35	regulation	regulation	NOUN
issue-3124	130	36	(	(	PUNCT
issue-3124	130	37	standard	standard	NOUN
issue-3124	130	38	)	)	PUNCT
issue-3124	130	39	30	30	NUM
issue-3124	130	40	‘	'	PUNCT
issue-3124	130	41	biological	biological	ADJ
issue-3124	130	42	assets	asset	NOUN
issue-3124	130	43	’	'	PUNCT
issue-3124	130	44	"	"	PUNCT
issue-3124	130	45	,	,	PUNCT
issue-3124	130	46	2005	2005	NUM
issue-3124	130	47	)	)	PUNCT
issue-3124	130	48	.	.	PUNCT
issue-3124	131	1	agriculture	agriculture	NOUN
issue-3124	131	2	is	be	AUX
issue-3124	131	3	a	a	DET
issue-3124	131	4	specific	specific	ADJ
issue-3124	131	5	industry	industry	NOUN
issue-3124	131	6	characterised	characterise	VERB
issue-3124	131	7	by	by	ADP
issue-3124	131	8	the	the	DET
issue-3124	131	9	connection	connection	NOUN
issue-3124	131	10	between	between	ADP
issue-3124	131	11	the	the	DET
issue-3124	131	12	production	production	NOUN
issue-3124	131	13	process	process	NOUN
issue-3124	131	14	and	and	CCONJ
issue-3124	131	15	biological	biological	ADJ
issue-3124	131	16	assets	asset	NOUN
issue-3124	131	17	.	.	PUNCT
issue-3124	132	1	in	in	ADP
issue-3124	132	2	viticulture	viticulture	NOUN
issue-3124	132	3	,	,	PUNCT
issue-3124	132	4	the	the	DET
issue-3124	132	5	biological	biological	ADJ
issue-3124	132	6	assets	asset	NOUN
issue-3124	132	7	are	be	AUX
issue-3124	132	8	vineyards	vineyard	NOUN
issue-3124	132	9	,	,	PUNCT
issue-3124	132	10	the	the	DET
issue-3124	132	11	agricultural	agricultural	ADJ
issue-3124	132	12	product	product	NOUN
issue-3124	132	13	is	be	AUX
issue-3124	132	14	grapes	grape	NOUN
issue-3124	132	15	,	,	PUNCT
issue-3124	132	16	the	the	DET
issue-3124	132	17	additional	additional	ADJ
issue-3124	132	18	biological	biological	ADJ
issue-3124	132	19	asset	asset	NOUN
issue-3124	132	20	is	be	AUX
issue-3124	132	21	chubuki	chubuki	VERB
issue-3124	132	22	,	,	PUNCT
issue-3124	132	23	and	and	CCONJ
issue-3124	132	24	the	the	DET
issue-3124	132	25	processing	processing	NOUN
issue-3124	132	26	products	product	NOUN
issue-3124	132	27	are	be	AUX
issue-3124	132	28	wine	wine	NOUN
issue-3124	132	29	and	and	CCONJ
issue-3124	132	30	juice	juice	NOUN
issue-3124	132	31	.	.	PUNCT
issue-3124	133	1	biological	biological	ADJ
issue-3124	133	2	assets	asset	NOUN
issue-3124	133	3	(	(	PUNCT
issue-3124	133	4	i.e.	i.e.	X
issue-3124	133	5	,	,	PUNCT
issue-3124	133	6	agricultural	agricultural	ADJ
issue-3124	133	7	products	product	NOUN
issue-3124	133	8	)	)	PUNCT
issue-3124	133	9	table	table	NOUN
issue-3124	133	10	2	2	NUM
issue-3124	133	11	implementation	implementation	NOUN
issue-3124	133	12	of	of	ADP
issue-3124	133	13	accounting	accounting	NOUN
issue-3124	133	14	and	and	CCONJ
issue-3124	133	15	financial	financial	ADJ
issue-3124	133	16	reporting	reporting	NOUN
issue-3124	133	17	principles	principle	NOUN
issue-3124	133	18	when	when	SCONJ
issue-3124	133	19	selecting	select	VERB
issue-3124	133	20	and	and	CCONJ
issue-3124	133	21	building	build	VERB
issue-3124	133	22	a	a	DET
issue-3124	133	23	cost	cost	NOUN
issue-3124	133	24	accounting	accounting	NOUN
issue-3124	133	25	model	model	NOUN
issue-3124	133	26	principle	principle	NOUN
issue-3124	133	27	linkage	linkage	NOUN
issue-3124	133	28	to	to	ADP
issue-3124	133	29	costs	cost	VERB
issue-3124	133	30	full	full	ADJ
issue-3124	133	31	coverage	coverage	NOUN
issue-3124	133	32	all	all	DET
issue-3124	133	33	expenses	expense	NOUN
issue-3124	133	34	of	of	ADP
issue-3124	133	35	the	the	DET
issue-3124	133	36	company	company	NOUN
issue-3124	133	37	,	,	PUNCT
issue-3124	133	38	including	include	VERB
issue-3124	133	39	actual	actual	ADJ
issue-3124	133	40	and	and	CCONJ
issue-3124	133	41	potential	potential	ADJ
issue-3124	133	42	(	(	PUNCT
issue-3124	133	43	e.g.	e.g.	ADV
issue-3124	133	44	,	,	PUNCT
issue-3124	133	45	future	future	ADJ
issue-3124	133	46	liabilities	liability	NOUN
issue-3124	133	47	)	)	PUNCT
issue-3124	133	48	,	,	PUNCT
issue-3124	133	49	should	should	AUX
issue-3124	133	50	be	be	AUX
issue-3124	133	51	presented	present	VERB
issue-3124	133	52	in	in	ADP
issue-3124	133	53	the	the	DET
issue-3124	133	54	financial	financial	ADJ
issue-3124	133	55	statements	statement	NOUN
issue-3124	133	56	.	.	PUNCT
issue-3124	134	1	this	this	DET
issue-3124	134	2	approach	approach	NOUN
issue-3124	134	3	provides	provide	VERB
issue-3124	134	4	stakeholders	stakeholder	NOUN
issue-3124	134	5	with	with	ADP
issue-3124	134	6	the	the	DET
issue-3124	134	7	necessary	necessary	ADJ
issue-3124	134	8	information	information	NOUN
issue-3124	134	9	about	about	ADP
issue-3124	134	10	expenses	expense	NOUN
issue-3124	134	11	to	to	PART
issue-3124	134	12	make	make	VERB
issue-3124	134	13	management	management	NOUN
issue-3124	134	14	decisions	decision	NOUN
issue-3124	134	15	.	.	PUNCT
issue-3124	135	1	autonomy	autonomy	NOUN
issue-3124	135	2	the	the	DET
issue-3124	135	3	company	company	NOUN
issue-3124	135	4	's	's	PART
issue-3124	135	5	expenses	expense	NOUN
issue-3124	135	6	should	should	AUX
issue-3124	135	7	be	be	AUX
issue-3124	135	8	separated	separate	VERB
issue-3124	135	9	from	from	ADP
issue-3124	135	10	the	the	DET
issue-3124	135	11	owner	owner	NOUN
issue-3124	135	12	's	's	PART
issue-3124	135	13	expenses	expense	NOUN
issue-3124	135	14	.	.	PUNCT
issue-3124	136	1	that	that	PRON
issue-3124	136	2	is	is	ADV
issue-3124	136	3	,	,	PUNCT
issue-3124	136	4	the	the	DET
issue-3124	136	5	owner	owner	NOUN
issue-3124	136	6	's	's	PART
issue-3124	136	7	personal	personal	ADJ
issue-3124	136	8	expenses	expense	NOUN
issue-3124	136	9	should	should	AUX
issue-3124	136	10	not	not	PART
issue-3124	136	11	affect	affect	VERB
issue-3124	136	12	the	the	DET
issue-3124	136	13	elements	element	NOUN
issue-3124	136	14	of	of	ADP
issue-3124	136	15	the	the	DET
issue-3124	136	16	financial	financial	ADJ
issue-3124	136	17	statements	statement	NOUN
issue-3124	136	18	for	for	ADP
issue-3124	136	19	the	the	DET
issue-3124	136	20	accuracy	accuracy	NOUN
issue-3124	136	21	and	and	CCONJ
issue-3124	136	22	objectivity	objectivity	NOUN
issue-3124	136	23	of	of	ADP
issue-3124	136	24	the	the	DET
issue-3124	136	25	information	information	NOUN
issue-3124	136	26	.	.	PUNCT
issue-3124	137	1	consistency	consistency	NOUN
issue-3124	137	2	companies	company	NOUN
issue-3124	137	3	are	be	AUX
issue-3124	137	4	required	require	VERB
issue-3124	137	5	to	to	PART
issue-3124	137	6	use	use	VERB
issue-3124	137	7	the	the	DET
issue-3124	137	8	same	same	ADJ
issue-3124	137	9	cost	cost	NOUN
issue-3124	137	10	accounting	accounting	NOUN
issue-3124	137	11	methods	method	NOUN
issue-3124	137	12	for	for	ADP
issue-3124	137	13	several	several	ADJ
issue-3124	137	14	periods	period	NOUN
issue-3124	137	15	.	.	PUNCT
issue-3124	138	1	changing	change	VERB
issue-3124	138	2	methods	method	NOUN
issue-3124	138	3	may	may	AUX
issue-3124	138	4	lead	lead	VERB
issue-3124	138	5	to	to	ADP
issue-3124	138	6	incorrect	incorrect	ADJ
issue-3124	138	7	data	datum	NOUN
issue-3124	138	8	and	and	CCONJ
issue-3124	138	9	,	,	PUNCT
issue-3124	138	10	accordingly	accordingly	ADV
issue-3124	138	11	,	,	PUNCT
issue-3124	138	12	their	their	PRON
issue-3124	138	13	comparison	comparison	NOUN
issue-3124	138	14	in	in	ADP
issue-3124	138	15	different	different	ADJ
issue-3124	138	16	periods	period	NOUN
issue-3124	138	17	.	.	PUNCT
issue-3124	139	1	continuity	continuity	NOUN
issue-3124	139	2	expenses	expense	NOUN
issue-3124	139	3	should	should	AUX
issue-3124	139	4	be	be	AUX
issue-3124	139	5	recognised	recognise	VERB
issue-3124	139	6	based	base	VERB
issue-3124	139	7	on	on	ADP
issue-3124	139	8	the	the	DET
issue-3124	139	9	prospects	prospect	NOUN
issue-3124	139	10	of	of	ADP
issue-3124	139	11	the	the	DET
issue-3124	139	12	company	company	NOUN
issue-3124	139	13	's	's	PART
issue-3124	139	14	future	future	ADJ
issue-3124	139	15	operations	operation	NOUN
issue-3124	139	16	.	.	PUNCT
issue-3124	140	1	for	for	ADP
issue-3124	140	2	example	example	NOUN
issue-3124	140	3	,	,	PUNCT
issue-3124	140	4	depreciation	depreciation	NOUN
issue-3124	140	5	and	and	CCONJ
issue-3124	140	6	amortisation	amortisation	NOUN
issue-3124	140	7	expenses	expense	NOUN
issue-3124	140	8	or	or	CCONJ
issue-3124	140	9	provisioning	provision	VERB
issue-3124	140	10	expenses	expense	NOUN
issue-3124	140	11	should	should	AUX
issue-3124	140	12	be	be	AUX
issue-3124	140	13	allocated	allocate	VERB
issue-3124	140	14	based	base	VERB
issue-3124	140	15	on	on	ADP
issue-3124	140	16	the	the	DET
issue-3124	140	17	use	use	NOUN
issue-3124	140	18	of	of	ADP
issue-3124	140	19	assets	asset	NOUN
issue-3124	140	20	over	over	ADP
issue-3124	140	21	a	a	DET
issue-3124	140	22	long	long	ADJ
issue-3124	140	23	period	period	NOUN
issue-3124	140	24	of	of	ADP
issue-3124	140	25	time	time	NOUN
issue-3124	140	26	.	.	PUNCT
issue-3124	141	1	accrual	accrual	ADJ
issue-3124	141	2	expenses	expense	NOUN
issue-3124	141	3	should	should	AUX
issue-3124	141	4	be	be	AUX
issue-3124	141	5	recorded	record	VERB
issue-3124	141	6	in	in	ADP
issue-3124	141	7	the	the	DET
issue-3124	141	8	period	period	NOUN
issue-3124	141	9	of	of	ADP
issue-3124	141	10	their	their	PRON
issue-3124	141	11	incurrence	incurrence	NOUN
issue-3124	141	12	,	,	PUNCT
issue-3124	141	13	not	not	PART
issue-3124	141	14	in	in	ADP
issue-3124	141	15	the	the	DET
issue-3124	141	16	period	period	NOUN
issue-3124	141	17	of	of	ADP
issue-3124	141	18	their	their	PRON
issue-3124	141	19	monetary	monetary	ADJ
issue-3124	141	20	confirmation	confirmation	NOUN
issue-3124	141	21	.	.	PUNCT
issue-3124	142	1	substance	substance	NOUN
issue-3124	142	2	over	over	ADP
issue-3124	142	3	form	form	NOUN
issue-3124	142	4	expenses	expense	NOUN
issue-3124	142	5	should	should	AUX
issue-3124	142	6	be	be	AUX
issue-3124	142	7	accounted	account	VERB
issue-3124	142	8	for	for	ADP
issue-3124	142	9	based	base	VERB
issue-3124	142	10	on	on	ADP
issue-3124	142	11	their	their	PRON
issue-3124	142	12	real	real	ADJ
issue-3124	142	13	nature	nature	NOUN
issue-3124	142	14	,	,	PUNCT
issue-3124	142	15	not	not	PART
issue-3124	142	16	just	just	ADV
issue-3124	142	17	their	their	PRON
issue-3124	142	18	legal	legal	ADJ
issue-3124	142	19	form	form	NOUN
issue-3124	142	20	.	.	PUNCT
issue-3124	143	1	single	single	ADJ
issue-3124	143	2	monetary	monetary	ADJ
issue-3124	143	3	measure	measure	NOUN
issue-3124	143	4	all	all	DET
issue-3124	143	5	expenses	expense	NOUN
issue-3124	143	6	should	should	AUX
issue-3124	143	7	be	be	AUX
issue-3124	143	8	recognised	recognise	VERB
issue-3124	143	9	in	in	ADP
issue-3124	143	10	a	a	DET
issue-3124	143	11	single	single	ADJ
issue-3124	143	12	monetary	monetary	ADJ
issue-3124	143	13	unit	unit	NOUN
issue-3124	143	14	,	,	PUNCT
issue-3124	143	15	which	which	PRON
issue-3124	143	16	facilitates	facilitate	VERB
issue-3124	143	17	the	the	DET
issue-3124	143	18	analysis	analysis	NOUN
issue-3124	143	19	and	and	CCONJ
issue-3124	143	20	comparison	comparison	NOUN
issue-3124	143	21	of	of	ADP
issue-3124	143	22	expenses	expense	NOUN
issue-3124	143	23	from	from	ADP
issue-3124	143	24	different	different	ADJ
issue-3124	143	25	periods	period	NOUN
issue-3124	143	26	or	or	CCONJ
issue-3124	143	27	entities	entity	NOUN
issue-3124	143	28	once	once	SCONJ
issue-3124	143	29	they	they	PRON
issue-3124	143	30	are	be	AUX
issue-3124	143	31	presented	present	VERB
issue-3124	143	32	in	in	ADP
issue-3124	143	33	a	a	DET
issue-3124	143	34	single	single	ADJ
issue-3124	143	35	monetary	monetary	ADJ
issue-3124	143	36	measure	measure	NOUN
issue-3124	143	37	.	.	PUNCT
issue-3124	144	1	source	source	NOUN
issue-3124	144	2	:	:	PUNCT
issue-3124	144	3	compiled	compile	VERB
issue-3124	144	4	by	by	ADP
issue-3124	144	5	the	the	DET
issue-3124	144	6	authors	author	NOUN
issue-3124	144	7	based	base	VERB
issue-3124	144	8	on	on	ADP
issue-3124	144	9	the	the	DET
issue-3124	144	10	data	datum	NOUN
issue-3124	144	11	of	of	ADP
issue-3124	144	12	the	the	DET
issue-3124	144	13	capital	capital	NOUN
issue-3124	144	14	(	(	PUNCT
issue-3124	144	15	the	the	DET
issue-3124	144	16	law	law	NOUN
issue-3124	144	17	of	of	ADP
issue-3124	144	18	ukraine	ukraine	NOUN
issue-3124	144	19	"	"	PUNCT
issue-3124	144	20	on	on	ADP
issue-3124	144	21	accounting	accounting	NOUN
issue-3124	144	22	and	and	CCONJ
issue-3124	144	23	financial	financial	ADJ
issue-3124	144	24	reporting	reporting	NOUN
issue-3124	144	25	in	in	ADP
issue-3124	144	26	ukraine	ukraine	NOUN
issue-3124	144	27	"	"	PUNCT
issue-3124	144	28	,	,	PUNCT
issue-3124	144	29	1999	1999	NUM
issue-3124	144	30	)	)	PUNCT
issue-3124	144	31	figure	figure	NOUN
issue-3124	144	32	2	2	NUM
issue-3124	144	33	.	.	PUNCT
issue-3124	144	34	sequence	sequence	NOUN
issue-3124	144	35	of	of	ADP
issue-3124	144	36	calculating	calculate	VERB
issue-3124	144	37	the	the	DET
issue-3124	144	38	cost	cost	NOUN
issue-3124	144	39	of	of	ADP
issue-3124	144	40	crop	crop	NOUN
issue-3124	144	41	production	production	NOUN
issue-3124	144	42	source	source	NOUN
issue-3124	144	43	:	:	PUNCT
issue-3124	144	44	systematised	systematise	VERB
issue-3124	144	45	according	accord	VERB
issue-3124	144	46	to	to	ADP
issue-3124	144	47	(	(	PUNCT
issue-3124	144	48	the	the	DET
issue-3124	144	49	order	order	NOUN
issue-3124	144	50	of	of	ADP
issue-3124	144	51	the	the	DET
issue-3124	144	52	ministry	ministry	PROPN
issue-3124	144	53	of	of	ADP
issue-3124	144	54	agrarian	agrarian	ADJ
issue-3124	144	55	policy	policy	NOUN
issue-3124	144	56	"	"	PUNCT
issue-3124	144	57	on	on	ADP
issue-3124	144	58	approval	approval	NOUN
issue-3124	144	59	of	of	ADP
issue-3124	144	60	methodological	methodological	ADJ
issue-3124	144	61	recommendations	recommendation	NOUN
issue-3124	144	62	for	for	ADP
issue-3124	144	63	planning	planning	NOUN
issue-3124	144	64	,	,	PUNCT
issue-3124	144	65	accounting	account	VERB
issue-3124	144	66	and	and	CCONJ
issue-3124	144	67	calculating	calculate	VERB
issue-3124	144	68	the	the	DET
issue-3124	144	69	cost	cost	NOUN
issue-3124	144	70	of	of	ADP
issue-3124	144	71	production	production	NOUN
issue-3124	144	72	(	(	PUNCT
issue-3124	144	73	works	work	NOUN
issue-3124	144	74	,	,	PUNCT
issue-3124	144	75	services	service	NOUN
issue-3124	144	76	)	)	PUNCT
issue-3124	144	77	of	of	ADP
issue-3124	144	78	agricultural	agricultural	ADJ
issue-3124	144	79	enterprises	enterprise	NOUN
issue-3124	144	80	"	"	PUNCT
issue-3124	144	81	,	,	PUNCT
issue-3124	144	82	2001	2001	NUM
issue-3124	144	83	)	)	PUNCT
issue-3124	144	84	  	  	SPACE
issue-3124	144	85	allocation	allocation	NOUN
issue-3124	144	86	of	of	ADP
issue-3124	144	87	expenses	expense	NOUN
issue-3124	144	88	related	relate	VERB
issue-3124	144	89	to	to	ADP
issue-3124	144	90	maintenance	maintenance	NOUN
issue-3124	144	91	of	of	ADP
issue-3124	144	92	non	non	ADJ
issue-3124	144	93	-	-	ADJ
issue-3124	144	94	current	current	ADJ
issue-3124	144	95	assets	asset	NOUN
issue-3124	144	96	calculation	calculation	NOUN
issue-3124	144	97	of	of	ADP
issue-3124	144	98	the	the	DET
issue-3124	144	99	production	production	NOUN
issue-3124	144	100	cost	cost	NOUN
issue-3124	144	101	of	of	ADP
issue-3124	144	102	works	work	NOUN
issue-3124	144	103	and	and	CCONJ
issue-3124	144	104	services	service	NOUN
issue-3124	144	105	provided	provide	VERB
issue-3124	144	106	by	by	ADP
issue-3124	144	107	auxiliary	auxiliary	ADJ
issue-3124	144	108	units	unit	NOUN
issue-3124	144	109	allocation	allocation	NOUN
issue-3124	144	110	of	of	ADP
issue-3124	144	111	total	total	ADJ
issue-3124	144	112	costs	cost	NOUN
issue-3124	144	113	write	write	NOUN
issue-3124	144	114	-	-	PUNCT
issue-3124	144	115	off	off	NOUN
issue-3124	144	116	of	of	ADP
issue-3124	144	117	beekeeping	beekeeping	NOUN
issue-3124	144	118	costs	cost	NOUN
issue-3124	144	119	for	for	ADP
issue-3124	144	120	crops	crop	NOUN
issue-3124	144	121	write	write	VERB
issue-3124	144	122	-	-	PUNCT
issue-3124	144	123	off	off	NOUN
issue-3124	144	124	of	of	ADP
issue-3124	144	125	extraordinary	extraordinary	ADJ
issue-3124	144	126	expenses	expense	NOUN
issue-3124	144	127	distribution	distribution	NOUN
issue-3124	144	128	of	of	ADP
issue-3124	144	129	general	general	ADJ
issue-3124	144	130	production	production	NOUN
issue-3124	144	131	costs	cost	NOUN
issue-3124	144	132	calculation	calculation	NOUN
issue-3124	144	133	of	of	ADP
issue-3124	144	134	aggregation	aggregation	NOUN
issue-3124	144	135	production	production	NOUN
issue-3124	144	136	costs	cost	NOUN
issue-3124	144	137	by	by	ADP
issue-3124	144	138	accounting	accounting	NOUN
issue-3124	144	139	items	item	NOUN
issue-3124	144	140	calculation	calculation	NOUN
issue-3124	144	141	of	of	ADP
issue-3124	144	142	the	the	DET
issue-3124	144	143	cost	cost	NOUN
issue-3124	144	144	of	of	ADP
issue-3124	144	145	production	production	NOUN
issue-3124	144	146	calculating	calculate	VERB
issue-3124	144	147	the	the	DET
issue-3124	144	148	cost	cost	NOUN
issue-3124	144	149	of	of	ADP
issue-3124	144	150	auxiliary	auxiliary	ADJ
issue-3124	144	151	production	production	NOUN
issue-3124	144	152	baltic	baltic	PROPN
issue-3124	144	153	journal	journal	PROPN
issue-3124	144	154	of	of	ADP
issue-3124	144	155	economic	economic	ADJ
issue-3124	144	156	studies	study	NOUN
issue-3124	144	157	238	238	NUM
issue-3124	144	158	vol	vol	NOUN
issue-3124	144	159	.	.	PUNCT
issue-3124	144	160	11	11	NUM
issue-3124	145	1	no	no	NOUN
issue-3124	145	2	.	.	NOUN
issue-3124	145	3	5	5	NUM
issue-3124	145	4	,	,	PUNCT
issue-3124	145	5	2025	2025	NUM
issue-3124	145	6	can	can	AUX
issue-3124	145	7	be	be	AUX
issue-3124	145	8	recognised	recognise	VERB
issue-3124	145	9	as	as	ADP
issue-3124	145	10	assets	asset	NOUN
issue-3124	145	11	if	if	SCONJ
issue-3124	145	12	,	,	PUNCT
issue-3124	145	13	based	base	VERB
issue-3124	145	14	on	on	ADP
issue-3124	145	15	past	past	ADJ
issue-3124	145	16	events	event	NOUN
issue-3124	145	17	,	,	PUNCT
issue-3124	145	18	it	it	PRON
issue-3124	145	19	is	be	AUX
issue-3124	145	20	probable	probable	ADJ
issue-3124	145	21	that	that	SCONJ
issue-3124	145	22	future	future	ADJ
issue-3124	145	23	economic	economic	ADJ
issue-3124	145	24	benefits	benefit	NOUN
issue-3124	145	25	will	will	AUX
issue-3124	145	26	flow	flow	VERB
issue-3124	145	27	to	to	ADP
issue-3124	145	28	the	the	DET
issue-3124	145	29	company	company	NOUN
issue-3124	145	30	and	and	CCONJ
issue-3124	145	31	their	their	PRON
issue-3124	145	32	value	value	NOUN
issue-3124	145	33	can	can	AUX
issue-3124	145	34	be	be	AUX
issue-3124	145	35	reliably	reliably	ADV
issue-3124	145	36	measured	measure	VERB
issue-3124	145	37	(	(	PUNCT
issue-3124	145	38	the	the	DET
issue-3124	145	39	order	order	NOUN
issue-3124	145	40	of	of	ADP
issue-3124	145	41	the	the	DET
issue-3124	145	42	ministry	ministry	PROPN
issue-3124	145	43	of	of	ADP
issue-3124	145	44	finance	finance	PROPN
issue-3124	145	45	of	of	ADP
issue-3124	145	46	ukraine	ukraine	NOUN
issue-3124	145	47	"	"	PUNCT
issue-3124	145	48	on	on	ADP
issue-3124	145	49	approval	approval	NOUN
issue-3124	145	50	of	of	ADP
issue-3124	145	51	national	national	ADJ
issue-3124	145	52	accounting	accounting	NOUN
issue-3124	145	53	regulation	regulation	NOUN
issue-3124	145	54	(	(	PUNCT
issue-3124	145	55	standard	standard	NOUN
issue-3124	145	56	)	)	PUNCT
issue-3124	145	57	30	30	NUM
issue-3124	145	58	‘	'	PUNCT
issue-3124	145	59	biological	biological	ADJ
issue-3124	145	60	assets	asset	NOUN
issue-3124	145	61	’	'	PUNCT
issue-3124	145	62	"	"	PUNCT
issue-3124	145	63	,	,	PUNCT
issue-3124	145	64	2005	2005	NUM
issue-3124	145	65	)	)	PUNCT
issue-3124	145	66	.	.	PUNCT
issue-3124	146	1	the	the	DET
issue-3124	146	2	international	international	ADJ
issue-3124	146	3	model	model	NOUN
issue-3124	146	4	of	of	ADP
issue-3124	146	5	cost	cost	NOUN
issue-3124	146	6	accounting	accounting	NOUN
issue-3124	146	7	in	in	ADP
issue-3124	146	8	winemaking	winemaking	NOUN
issue-3124	146	9	is	be	AUX
issue-3124	146	10	ias	ias	PROPN
issue-3124	146	11	41	41	NUM
issue-3124	146	12	"	"	PUNCT
issue-3124	146	13	agriculture	agriculture	NOUN
issue-3124	146	14	"	"	PUNCT
issue-3124	146	15	,	,	PUNCT
issue-3124	146	16	which	which	PRON
issue-3124	146	17	sets	set	VERB
issue-3124	146	18	out	out	ADP
issue-3124	146	19	the	the	DET
issue-3124	146	20	procedures	procedure	NOUN
issue-3124	146	21	for	for	ADP
issue-3124	146	22	accounting	accounting	NOUN
issue-3124	146	23	,	,	PUNCT
issue-3124	146	24	financial	financial	ADJ
issue-3124	146	25	reporting	reporting	NOUN
issue-3124	146	26	and	and	CCONJ
issue-3124	146	27	disclosure	disclosure	NOUN
issue-3124	146	28	of	of	ADP
issue-3124	146	29	information	information	NOUN
issue-3124	146	30	relating	relate	VERB
issue-3124	146	31	to	to	ADP
issue-3124	146	32	agricultural	agricultural	ADJ
issue-3124	146	33	activities	activity	NOUN
issue-3124	146	34	.	.	PUNCT
issue-3124	147	1	this	this	PRON
issue-3124	147	2	is	be	AUX
issue-3124	147	3	defined	define	VERB
issue-3124	147	4	as	as	ADP
issue-3124	147	5	the	the	DET
issue-3124	147	6	management	management	NOUN
issue-3124	147	7	of	of	ADP
issue-3124	147	8	the	the	DET
issue-3124	147	9	biological	biological	ADJ
issue-3124	147	10	transformation	transformation	NOUN
issue-3124	147	11	of	of	ADP
issue-3124	147	12	biological	biological	ADJ
issue-3124	147	13	assets	asset	NOUN
issue-3124	147	14	(	(	PUNCT
issue-3124	147	15	living	living	NOUN
issue-3124	147	16	animals	animal	NOUN
issue-3124	147	17	or	or	CCONJ
issue-3124	147	18	plants	plant	NOUN
issue-3124	147	19	)	)	PUNCT
issue-3124	147	20	and	and	CCONJ
issue-3124	147	21	the	the	DET
issue-3124	147	22	harvesting	harvesting	NOUN
issue-3124	147	23	of	of	ADP
issue-3124	147	24	these	these	DET
issue-3124	147	25	assets	asset	NOUN
issue-3124	147	26	for	for	ADP
issue-3124	147	27	sale	sale	NOUN
issue-3124	147	28	,	,	PUNCT
issue-3124	147	29	conversion	conversion	NOUN
issue-3124	147	30	into	into	ADP
issue-3124	147	31	agricultural	agricultural	ADJ
issue-3124	147	32	products	product	NOUN
issue-3124	147	33	,	,	PUNCT
issue-3124	147	34	or	or	CCONJ
issue-3124	147	35	the	the	DET
issue-3124	147	36	creation	creation	NOUN
issue-3124	147	37	of	of	ADP
issue-3124	147	38	additional	additional	ADJ
issue-3124	147	39	biological	biological	ADJ
issue-3124	147	40	assets	asset	NOUN
issue-3124	147	41	(	(	PUNCT
issue-3124	147	42	ias	ias	PROPN
issue-3124	147	43	41	41	NUM
issue-3124	147	44	–	–	PUNCT
issue-3124	147	45	agriculture	agriculture	NOUN
issue-3124	147	46	,	,	PUNCT
issue-3124	147	47	2000	2000	NUM
issue-3124	147	48	)	)	PUNCT
issue-3124	147	49	.	.	PUNCT
issue-3124	148	1	a	a	DET
issue-3124	148	2	direct	direct	ADJ
issue-3124	148	3	analysis	analysis	NOUN
issue-3124	148	4	of	of	ADP
issue-3124	148	5	the	the	DET
issue-3124	148	6	accounting	accounting	NOUN
issue-3124	148	7	models	model	NOUN
issue-3124	148	8	outlined	outline	VERB
issue-3124	148	9	in	in	ADP
issue-3124	148	10	national	national	ADJ
issue-3124	148	11	and	and	CCONJ
issue-3124	148	12	international	international	ADJ
issue-3124	148	13	accounting	accounting	NOUN
issue-3124	148	14	and	and	CCONJ
issue-3124	148	15	financial	financial	ADJ
issue-3124	148	16	reporting	reporting	NOUN
issue-3124	148	17	standards	standard	NOUN
issue-3124	148	18	reveals	reveal	VERB
issue-3124	148	19	two	two	NUM
issue-3124	148	20	key	key	ADJ
issue-3124	148	21	models	model	NOUN
issue-3124	148	22	:	:	PUNCT
issue-3124	148	23	–	–	PUNCT
issue-3124	148	24	the	the	DET
issue-3124	148	25	model	model	NOUN
issue-3124	148	26	of	of	ADP
issue-3124	148	27	accounting	account	VERB
issue-3124	148	28	at	at	ADP
issue-3124	148	29	cost	cost	NOUN
issue-3124	148	30	or	or	CCONJ
issue-3124	148	31	historical	historical	ADJ
issue-3124	148	32	cost	cost	NOUN
issue-3124	148	33	;	;	PUNCT
issue-3124	148	34	–	–	PUNCT
issue-3124	148	35	the	the	DET
issue-3124	148	36	fair	fair	ADJ
issue-3124	148	37	value	value	NOUN
issue-3124	148	38	model	model	NOUN
issue-3124	148	39	of	of	ADP
issue-3124	148	40	the	the	DET
issue-3124	148	41	balance	balance	NOUN
issue-3124	148	42	sheet	sheet	NOUN
issue-3124	148	43	.	.	PUNCT
issue-3124	149	1	in	in	ADP
issue-3124	149	2	the	the	DET
issue-3124	149	3	context	context	NOUN
issue-3124	149	4	of	of	ADP
issue-3124	149	5	accounting	account	VERB
issue-3124	149	6	in	in	ADP
issue-3124	149	7	ukraine	ukraine	ADJ
issue-3124	149	8	,	,	PUNCT
issue-3124	149	9	fair	fair	ADJ
issue-3124	149	10	value	value	NOUN
issue-3124	149	11	constitutes	constitute	VERB
issue-3124	149	12	one	one	NUM
issue-3124	149	13	of	of	ADP
issue-3124	149	14	the	the	DET
issue-3124	149	15	alternative	alternative	ADJ
issue-3124	149	16	values	value	NOUN
issue-3124	149	17	for	for	ADP
issue-3124	149	18	recognizing	recognize	VERB
issue-3124	149	19	assets	asset	NOUN
issue-3124	149	20	in	in	ADP
issue-3124	149	21	financial	financial	ADJ
issue-3124	149	22	statements	statement	NOUN
issue-3124	149	23	.	.	PUNCT
issue-3124	150	1	prior	prior	ADV
issue-3124	150	2	to	to	ADP
issue-3124	150	3	the	the	DET
issue-3124	150	4	advent	advent	NOUN
issue-3124	150	5	of	of	ADP
issue-3124	150	6	international	international	ADJ
issue-3124	150	7	approaches	approach	NOUN
issue-3124	150	8	,	,	PUNCT
issue-3124	150	9	the	the	DET
issue-3124	150	10	valuation	valuation	NOUN
issue-3124	150	11	of	of	ADP
issue-3124	150	12	the	the	DET
issue-3124	150	13	property	property	NOUN
issue-3124	150	14	was	be	AUX
issue-3124	150	15	based	base	VERB
issue-3124	150	16	exclusively	exclusively	ADV
issue-3124	150	17	on	on	ADP
issue-3124	150	18	its	its	PRON
issue-3124	150	19	historical	historical	ADJ
issue-3124	150	20	cost	cost	NOUN
issue-3124	150	21	.	.	PUNCT
issue-3124	151	1	in	in	ADP
issue-3124	151	2	other	other	ADJ
issue-3124	151	3	words	word	NOUN
issue-3124	151	4	,	,	PUNCT
issue-3124	151	5	all	all	DET
issue-3124	151	6	assets	asset	NOUN
issue-3124	151	7	were	be	AUX
issue-3124	151	8	valued	value	VERB
issue-3124	151	9	and	and	CCONJ
issue-3124	151	10	accounted	account	VERB
issue-3124	151	11	for	for	ADP
issue-3124	151	12	in	in	ADP
issue-3124	151	13	the	the	DET
issue-3124	151	14	financial	financial	ADJ
issue-3124	151	15	statements	statement	NOUN
issue-3124	151	16	solely	solely	ADV
issue-3124	151	17	at	at	ADP
issue-3124	151	18	the	the	DET
issue-3124	151	19	cost	cost	NOUN
issue-3124	151	20	of	of	ADP
issue-3124	151	21	their	their	PRON
issue-3124	151	22	acquisition	acquisition	NOUN
issue-3124	151	23	and	and	CCONJ
issue-3124	151	24	production	production	NOUN
issue-3124	151	25	.	.	PUNCT
issue-3124	152	1	the	the	DET
issue-3124	152	2	conceptual	conceptual	ADJ
issue-3124	152	3	framework	framework	NOUN
issue-3124	152	4	of	of	ADP
issue-3124	152	5	international	international	ADJ
issue-3124	152	6	financial	financial	ADJ
issue-3124	152	7	reporting	reporting	NOUN
issue-3124	152	8	utilises	utilise	NOUN
issue-3124	152	9	fair	fair	ADJ
issue-3124	152	10	value	value	NOUN
issue-3124	152	11	as	as	ADP
issue-3124	152	12	the	the	DET
issue-3124	152	13	basis	basis	NOUN
issue-3124	152	14	for	for	ADP
issue-3124	152	15	measuring	measure	VERB
issue-3124	152	16	assets	asset	NOUN
issue-3124	152	17	,	,	PUNCT
issue-3124	152	18	and	and	CCONJ
issue-3124	152	19	financial	financial	ADJ
issue-3124	152	20	statements	statement	NOUN
issue-3124	152	21	prepared	prepare	VERB
issue-3124	152	22	in	in	ADP
issue-3124	152	23	accordance	accordance	NOUN
issue-3124	152	24	with	with	ADP
issue-3124	152	25	international	international	ADJ
issue-3124	152	26	standards	standard	NOUN
issue-3124	152	27	are	be	AUX
issue-3124	152	28	based	base	VERB
issue-3124	152	29	solely	solely	ADV
issue-3124	152	30	on	on	ADP
issue-3124	152	31	such	such	ADJ
issue-3124	152	32	value	value	NOUN
issue-3124	152	33	.	.	PUNCT
issue-3124	153	1	this	this	DET
issue-3124	153	2	assertion	assertion	NOUN
issue-3124	153	3	is	be	AUX
issue-3124	153	4	substantiated	substantiate	VERB
issue-3124	153	5	by	by	ADP
issue-3124	153	6	specific	specific	ADJ
issue-3124	153	7	international	international	ADJ
issue-3124	153	8	standards	standard	NOUN
issue-3124	153	9	,	,	PUNCT
issue-3124	153	10	notably	notably	ADV
issue-3124	153	11	the	the	DET
issue-3124	153	12	standard	standard	NOUN
issue-3124	153	13	that	that	PRON
issue-3124	153	14	delineates	delineate	VERB
issue-3124	153	15	fair	fair	ADJ
issue-3124	153	16	value	value	NOUN
issue-3124	153	17	measurement	measurement	NOUN
issue-3124	153	18	.	.	PUNCT
issue-3124	154	1	fair	fair	ADJ
issue-3124	154	2	value	value	NOUN
issue-3124	154	3	is	be	AUX
issue-3124	154	4	unambiguously	unambiguously	ADV
issue-3124	154	5	delineated	delineated	ADJ
issue-3124	154	6	as	as	ADP
issue-3124	154	7	the	the	DET
issue-3124	154	8	basis	basis	NOUN
issue-3124	154	9	for	for	ADP
issue-3124	154	10	measuring	measure	VERB
issue-3124	154	11	property	property	NOUN
issue-3124	154	12	,	,	PUNCT
issue-3124	154	13	plant	plant	NOUN
issue-3124	154	14	and	and	CCONJ
issue-3124	154	15	equipment	equipment	NOUN
issue-3124	154	16	in	in	ADP
issue-3124	154	17	the	the	DET
issue-3124	154	18	international	international	ADJ
issue-3124	154	19	financial	financial	ADJ
issue-3124	154	20	reporting	reporting	NOUN
issue-3124	154	21	standard	standard	NOUN
issue-3124	154	22	.	.	PUNCT
issue-3124	155	1	in	in	ADP
issue-3124	155	2	accordance	accordance	NOUN
issue-3124	155	3	with	with	ADP
issue-3124	155	4	the	the	DET
issue-3124	155	5	agriculture	agriculture	NOUN
issue-3124	155	6	standard	standard	NOUN
issue-3124	155	7	,	,	PUNCT
issue-3124	155	8	the	the	DET
issue-3124	155	9	measurement	measurement	NOUN
issue-3124	155	10	of	of	ADP
issue-3124	155	11	biological	biological	ADJ
issue-3124	155	12	assets	asset	NOUN
issue-3124	155	13	is	be	AUX
issue-3124	155	14	also	also	ADV
issue-3124	155	15	based	base	VERB
issue-3124	155	16	on	on	ADP
issue-3124	155	17	property	property	NOUN
issue-3124	155	18	,	,	PUNCT
issue-3124	155	19	plant	plant	NOUN
issue-3124	155	20	and	and	CCONJ
issue-3124	155	21	equipment	equipment	NOUN
issue-3124	155	22	.	.	PUNCT
issue-3124	156	1	in	in	ADP
issue-3124	156	2	the	the	DET
issue-3124	156	3	context	context	NOUN
issue-3124	156	4	of	of	ADP
issue-3124	156	5	financial	financial	ADJ
issue-3124	156	6	instruments	instrument	NOUN
issue-3124	156	7	,	,	PUNCT
issue-3124	156	8	including	include	VERB
issue-3124	156	9	securities	security	NOUN
issue-3124	156	10	and	and	CCONJ
issue-3124	156	11	equity	equity	NOUN
issue-3124	156	12	interests	interest	NOUN
issue-3124	156	13	,	,	PUNCT
issue-3124	156	14	the	the	DET
issue-3124	156	15	fair	fair	ADJ
issue-3124	156	16	value	value	NOUN
issue-3124	156	17	model	model	NOUN
issue-3124	156	18	remains	remain	VERB
issue-3124	156	19	the	the	DET
issue-3124	156	20	sole	sole	ADJ
issue-3124	156	21	option	option	NOUN
issue-3124	156	22	available	available	ADJ
issue-3124	156	23	for	for	ADP
issue-3124	156	24	financial	financial	ADJ
issue-3124	156	25	reporting	reporting	NOUN
issue-3124	156	26	purposes	purpose	NOUN
issue-3124	156	27	.	.	PUNCT
issue-3124	157	1	4.4	4.4	NUM
issue-3124	157	2	.	.	PUNCT
issue-3124	157	3	models	model	NOUN
issue-3124	157	4	of	of	ADP
issue-3124	157	5	cost	cost	NOUN
issue-3124	157	6	accounting	accounting	NOUN
issue-3124	157	7	in	in	ADP
issue-3124	157	8	winemaking	winemaking	NOUN
issue-3124	157	9	in	in	ADP
issue-3124	157	10	considering	consider	VERB
issue-3124	157	11	the	the	DET
issue-3124	157	12	technological	technological	ADJ
issue-3124	157	13	process	process	NOUN
issue-3124	157	14	of	of	ADP
issue-3124	157	15	wine	wine	NOUN
issue-3124	157	16	production	production	NOUN
issue-3124	157	17	,	,	PUNCT
issue-3124	157	18	it	it	PRON
issue-3124	157	19	is	be	AUX
issue-3124	157	20	important	important	ADJ
issue-3124	157	21	to	to	PART
issue-3124	157	22	emphasise	emphasise	VERB
issue-3124	157	23	the	the	DET
issue-3124	157	24	agricultural	agricultural	ADJ
issue-3124	157	25	component	component	NOUN
issue-3124	157	26	,	,	PUNCT
issue-3124	157	27	specifically	specifically	ADV
issue-3124	157	28	the	the	DET
issue-3124	157	29	production	production	NOUN
issue-3124	157	30	of	of	ADP
issue-3124	157	31	grapes	grape	NOUN
issue-3124	157	32	as	as	ADP
issue-3124	157	33	a	a	DET
issue-3124	157	34	raw	raw	ADJ
issue-3124	157	35	material	material	NOUN
issue-3124	157	36	for	for	ADP
issue-3124	157	37	subsequent	subsequent	ADJ
issue-3124	157	38	winemaking	winemaking	NOUN
issue-3124	157	39	activities	activity	NOUN
issue-3124	157	40	.	.	PUNCT
issue-3124	158	1	the	the	DET
issue-3124	158	2	second	second	ADJ
issue-3124	158	3	aspect	aspect	NOUN
issue-3124	158	4	is	be	AUX
issue-3124	158	5	the	the	DET
issue-3124	158	6	process	process	NOUN
issue-3124	158	7	of	of	ADP
issue-3124	158	8	processing	process	VERB
issue-3124	158	9	grapes	grape	NOUN
issue-3124	158	10	into	into	ADP
issue-3124	158	11	wine	wine	NOUN
issue-3124	158	12	.	.	PUNCT
issue-3124	159	1	to	to	PART
issue-3124	159	2	summarise	summarise	VERB
issue-3124	159	3	the	the	DET
issue-3124	159	4	analysis	analysis	NOUN
issue-3124	159	5	of	of	ADP
issue-3124	159	6	national	national	ADJ
issue-3124	159	7	and	and	CCONJ
issue-3124	159	8	international	international	ADJ
issue-3124	159	9	approaches	approach	NOUN
issue-3124	159	10	to	to	ADP
issue-3124	159	11	the	the	DET
issue-3124	159	12	construction	construction	NOUN
issue-3124	159	13	of	of	ADP
issue-3124	159	14	wine	wine	NOUN
issue-3124	159	15	production	production	NOUN
issue-3124	159	16	cost	cost	NOUN
issue-3124	159	17	accounting	accounting	NOUN
issue-3124	159	18	,	,	PUNCT
issue-3124	159	19	two	two	NUM
issue-3124	159	20	consistent	consistent	ADJ
issue-3124	159	21	accounting	accounting	NOUN
issue-3124	159	22	models	model	NOUN
issue-3124	159	23	that	that	PRON
issue-3124	159	24	are	be	AUX
issue-3124	159	25	inherent	inherent	ADJ
issue-3124	159	26	and	and	CCONJ
issue-3124	159	27	optimal	optimal	ADJ
issue-3124	159	28	for	for	ADP
issue-3124	159	29	this	this	DET
issue-3124	159	30	industry	industry	NOUN
issue-3124	159	31	are	be	AUX
issue-3124	159	32	worthy	worthy	ADJ
issue-3124	159	33	of	of	ADP
issue-3124	159	34	highlighting	highlight	VERB
issue-3124	159	35	.	.	PUNCT
issue-3124	160	1	the	the	DET
issue-3124	160	2	initial	initial	ADJ
issue-3124	160	3	factor	factor	NOUN
issue-3124	160	4	is	be	AUX
issue-3124	160	5	attributable	attributable	ADJ
issue-3124	160	6	to	to	ADP
issue-3124	160	7	the	the	DET
issue-3124	160	8	technological	technological	ADJ
issue-3124	160	9	process	process	NOUN
issue-3124	160	10	inherent	inherent	ADJ
issue-3124	160	11	in	in	ADP
issue-3124	160	12	winemaking	winemaking	NOUN
issue-3124	160	13	,	,	PUNCT
issue-3124	160	14	which	which	PRON
issue-3124	160	15	encompasses	encompass	VERB
issue-3124	160	16	two	two	NUM
issue-3124	160	17	discrete	discrete	ADJ
issue-3124	160	18	stages	stage	NOUN
issue-3124	160	19	of	of	ADP
issue-3124	160	20	production	production	NOUN
issue-3124	160	21	,	,	PUNCT
issue-3124	160	22	notably	notably	ADV
issue-3124	160	23	the	the	DET
issue-3124	160	24	cultivation	cultivation	NOUN
issue-3124	160	25	of	of	ADP
issue-3124	160	26	grapes	grape	NOUN
issue-3124	160	27	as	as	ADP
issue-3124	160	28	an	an	DET
issue-3124	160	29	agricultural	agricultural	ADJ
issue-3124	160	30	product	product	NOUN
issue-3124	160	31	.	.	PUNCT
issue-3124	161	1	the	the	DET
issue-3124	161	2	second	second	ADJ
issue-3124	161	3	is	be	AUX
issue-3124	161	4	the	the	DET
issue-3124	161	5	industrial	industrial	ADJ
issue-3124	161	6	processing	processing	NOUN
issue-3124	161	7	of	of	ADP
issue-3124	161	8	this	this	DET
issue-3124	161	9	agricultural	agricultural	ADJ
issue-3124	161	10	product	product	NOUN
issue-3124	161	11	,	,	PUNCT
issue-3124	161	12	which	which	PRON
issue-3124	161	13	is	be	AUX
issue-3124	161	14	considered	consider	VERB
issue-3124	161	15	specific	specific	ADJ
issue-3124	161	16	to	to	ADP
issue-3124	161	17	agriculture	agriculture	NOUN
issue-3124	161	18	,	,	PUNCT
issue-3124	161	19	as	as	SCONJ
issue-3124	161	20	it	it	PRON
issue-3124	161	21	is	be	AUX
issue-3124	161	22	no	no	ADV
issue-3124	161	23	longer	long	ADV
issue-3124	161	24	an	an	DET
issue-3124	161	25	area	area	NOUN
issue-3124	161	26	of	of	ADP
issue-3124	161	27	agricultural	agricultural	ADJ
issue-3124	161	28	activity	activity	NOUN
issue-3124	161	29	,	,	PUNCT
issue-3124	161	30	but	but	CCONJ
issue-3124	161	31	belongs	belong	VERB
issue-3124	161	32	to	to	ADP
issue-3124	161	33	industrial	industrial	ADJ
issue-3124	161	34	production	production	NOUN
issue-3124	161	35	(	(	PUNCT
issue-3124	161	36	figure	figure	NOUN
issue-3124	161	37	3	3	NUM
issue-3124	161	38	)	)	PUNCT
issue-3124	161	39	.	.	PUNCT
issue-3124	162	1	consequently	consequently	ADV
issue-3124	162	2	,	,	PUNCT
issue-3124	162	3	in	in	ADP
issue-3124	162	4	the	the	DET
issue-3124	162	5	course	course	NOUN
issue-3124	162	6	of	of	ADP
issue-3124	162	7	the	the	DET
issue-3124	162	8	analysis	analysis	NOUN
issue-3124	162	9	and	and	CCONJ
issue-3124	162	10	critical	critical	ADJ
issue-3124	162	11	evaluation	evaluation	NOUN
issue-3124	162	12	of	of	ADP
issue-3124	162	13	approaches	approach	NOUN
issue-3124	162	14	and	and	CCONJ
issue-3124	162	15	models	model	NOUN
issue-3124	162	16	of	of	ADP
issue-3124	162	17	cost	cost	NOUN
issue-3124	162	18	accounting	accounting	NOUN
issue-3124	162	19	for	for	ADP
issue-3124	162	20	wine	wine	NOUN
issue-3124	162	21	production	production	NOUN
issue-3124	162	22	,	,	PUNCT
issue-3124	162	23	the	the	DET
issue-3124	162	24	authors	author	NOUN
issue-3124	162	25	found	find	VERB
issue-3124	162	26	that	that	SCONJ
issue-3124	162	27	there	there	PRON
issue-3124	162	28	are	be	VERB
issue-3124	162	29	two	two	NUM
issue-3124	162	30	key	key	ADJ
issue-3124	162	31	consistent	consistent	ADJ
issue-3124	162	32	accounting	accounting	NOUN
issue-3124	162	33	models	model	NOUN
issue-3124	162	34	,	,	PUNCT
issue-3124	162	35	which	which	PRON
issue-3124	162	36	are	be	AUX
issue-3124	162	37	determined	determine	VERB
issue-3124	162	38	by	by	ADP
issue-3124	162	39	the	the	DET
issue-3124	162	40	technology	technology	NOUN
issue-3124	162	41	of	of	ADP
issue-3124	162	42	winemaking	winemaking	NOUN
issue-3124	162	43	and	and	CCONJ
issue-3124	162	44	the	the	DET
issue-3124	162	45	specifics	specific	NOUN
issue-3124	162	46	of	of	ADP
issue-3124	162	47	this	this	DET
issue-3124	162	48	industry	industry	NOUN
issue-3124	162	49	.	.	PUNCT
issue-3124	163	1	the	the	DET
issue-3124	163	2	initial	initial	ADJ
issue-3124	163	3	stage	stage	NOUN
issue-3124	163	4	of	of	ADP
issue-3124	163	5	wine	wine	NOUN
issue-3124	163	6	production	production	NOUN
issue-3124	163	7	involves	involve	VERB
issue-3124	163	8	the	the	DET
issue-3124	163	9	implementation	implementation	NOUN
issue-3124	163	10	of	of	ADP
issue-3124	163	11	agricultural	agricultural	ADJ
issue-3124	163	12	activities	activity	NOUN
issue-3124	163	13	for	for	ADP
issue-3124	163	14	the	the	DET
issue-3124	163	15	cultivation	cultivation	NOUN
issue-3124	163	16	of	of	ADP
issue-3124	163	17	agricultural	agricultural	ADJ
issue-3124	163	18	products	product	NOUN
issue-3124	163	19	,	,	PUNCT
issue-3124	163	20	namely	namely	ADV
issue-3124	163	21	,	,	PUNCT
issue-3124	163	22	the	the	DET
issue-3124	163	23	cultivation	cultivation	NOUN
issue-3124	163	24	of	of	ADP
issue-3124	163	25	grapes	grape	NOUN
issue-3124	163	26	.	.	PUNCT
issue-3124	164	1	the	the	DET
issue-3124	164	2	initial	initial	ADJ
issue-3124	164	3	stage	stage	NOUN
issue-3124	164	4	of	of	ADP
issue-3124	164	5	the	the	DET
issue-3124	164	6	process	process	NOUN
issue-3124	164	7	is	be	AUX
issue-3124	164	8	to	to	PART
issue-3124	164	9	determine	determine	VERB
issue-3124	164	10	the	the	DET
issue-3124	164	11	availability	availability	NOUN
issue-3124	164	12	of	of	ADP
issue-3124	164	13	the	the	DET
issue-3124	164	14	first	first	ADJ
issue-3124	164	15	accounting	accounting	NOUN
issue-3124	164	16	model	model	NOUN
issue-3124	164	17	,	,	PUNCT
issue-3124	164	18	which	which	PRON
issue-3124	164	19	is	be	AUX
issue-3124	164	20	of	of	ADP
issue-3124	164	21	an	an	DET
issue-3124	164	22	agricultural	agricultural	ADJ
issue-3124	164	23	nature	nature	NOUN
issue-3124	164	24	.	.	PUNCT
issue-3124	165	1	the	the	DET
issue-3124	165	2	second	second	ADJ
issue-3124	165	3	model	model	NOUN
issue-3124	165	4	,	,	PUNCT
issue-3124	165	5	termed	term	VERB
issue-3124	165	6	the	the	DET
issue-3124	165	7	industrial	industrial	ADJ
issue-3124	165	8	cost	cost	NOUN
issue-3124	165	9	accounting	accounting	NOUN
issue-3124	165	10	model	model	NOUN
issue-3124	165	11	,	,	PUNCT
issue-3124	165	12	is	be	AUX
issue-3124	165	13	associated	associate	VERB
issue-3124	165	14	with	with	ADP
issue-3124	165	15	the	the	DET
issue-3124	165	16	second	second	ADJ
issue-3124	165	17	stage	stage	NOUN
issue-3124	165	18	of	of	ADP
issue-3124	165	19	winemaking	winemaking	NOUN
issue-3124	165	20	,	,	PUNCT
issue-3124	165	21	namely	namely	ADV
issue-3124	165	22	direct	direct	ADJ
issue-3124	165	23	processing	processing	NOUN
issue-3124	165	24	of	of	ADP
issue-3124	165	25	grapes	grape	NOUN
issue-3124	165	26	and	and	CCONJ
issue-3124	165	27	wine	wine	NOUN
issue-3124	165	28	production	production	NOUN
issue-3124	165	29	(	(	PUNCT
issue-3124	165	30	see	see	VERB
issue-3124	165	31	figure	figure	NOUN
issue-3124	165	32	4	4	NUM
issue-3124	165	33	)	)	PUNCT
issue-3124	165	34	.	.	PUNCT
issue-3124	166	1	it	it	PRON
issue-3124	166	2	is	be	AUX
issue-3124	166	3	evident	evident	ADJ
issue-3124	166	4	that	that	SCONJ
issue-3124	166	5	both	both	DET
issue-3124	166	6	models	model	NOUN
issue-3124	166	7	possess	possess	VERB
issue-3124	166	8	distinct	distinct	ADJ
issue-3124	166	9	characteristics	characteristic	NOUN
issue-3124	166	10	that	that	PRON
issue-3124	166	11	diverge	diverge	VERB
issue-3124	166	12	from	from	ADP
issue-3124	166	13	each	each	DET
issue-3124	166	14	other	other	ADJ
issue-3124	166	15	.	.	PUNCT
issue-3124	167	1	therefore	therefore	ADV
issue-3124	167	2	,	,	PUNCT
issue-3124	167	3	a	a	DET
issue-3124	167	4	dual	dual	ADV
issue-3124	167	5	-	-	PUNCT
issue-3124	167	6	faceted	facete	VERB
issue-3124	167	7	approach	approach	NOUN
issue-3124	167	8	is	be	AUX
issue-3124	167	9	imperative	imperative	ADJ
issue-3124	167	10	for	for	ADP
issue-3124	167	11	the	the	DET
issue-3124	167	12	deliberation	deliberation	NOUN
issue-3124	167	13	,	,	PUNCT
issue-3124	167	14	examination	examination	NOUN
issue-3124	167	15	and	and	CCONJ
issue-3124	167	16	enhancement	enhancement	NOUN
issue-3124	167	17	of	of	ADP
issue-3124	167	18	accounting	accounting	NOUN
issue-3124	167	19	,	,	PUNCT
issue-3124	167	20	valuation	valuation	NOUN
issue-3124	167	21	and	and	CCONJ
issue-3124	167	22	reporting	reporting	NOUN
issue-3124	167	23	methodologies	methodology	NOUN
issue-3124	167	24	within	within	ADP
issue-3124	167	25	the	the	DET
issue-3124	167	26	framework	framework	NOUN
issue-3124	167	27	of	of	ADP
issue-3124	167	28	these	these	DET
issue-3124	167	29	two	two	NUM
issue-3124	167	30	models	model	NOUN
issue-3124	167	31	.	.	PUNCT
issue-3124	168	1	viticulture	viticulture	NOUN
issue-3124	168	2	constitutes	constitute	VERB
issue-3124	168	3	the	the	DET
issue-3124	168	4	foundation	foundation	NOUN
issue-3124	168	5	for	for	ADP
issue-3124	168	6	the	the	DET
issue-3124	168	7	production	production	NOUN
issue-3124	168	8	of	of	ADP
issue-3124	168	9	high	high	ADJ
issue-3124	168	10	-	-	PUNCT
issue-3124	168	11	quality	quality	NOUN
issue-3124	168	12	wine	wine	NOUN
issue-3124	168	13	.	.	PUNCT
issue-3124	169	1	a	a	DET
issue-3124	169	2	comprehensive	comprehensive	ADJ
issue-3124	169	3	evaluation	evaluation	NOUN
issue-3124	169	4	of	of	ADP
issue-3124	169	5	viticultural	viticultural	ADJ
issue-3124	169	6	practices	practice	NOUN
issue-3124	169	7	,	,	PUNCT
issue-3124	169	8	encompassing	encompass	VERB
issue-3124	169	9	the	the	DET
issue-3124	169	10	quality	quality	NOUN
issue-3124	169	11	of	of	ADP
issue-3124	169	12	grape	grape	NOUN
issue-3124	169	13	varieties	variety	NOUN
issue-3124	169	14	,	,	PUNCT
issue-3124	169	15	in	in	ADP
issue-3124	169	16	conjunction	conjunction	NOUN
issue-3124	169	17	with	with	ADP
issue-3124	169	18	an	an	DET
issue-3124	169	19	efficacious	efficacious	ADJ
issue-3124	169	20	approach	approach	NOUN
issue-3124	169	21	to	to	ADP
issue-3124	169	22	growing	grow	VERB
issue-3124	169	23	,	,	PUNCT
issue-3124	169	24	storage	storage	NOUN
issue-3124	169	25	,	,	PUNCT
issue-3124	169	26	and	and	CCONJ
issue-3124	169	27	processing	processing	NOUN
issue-3124	169	28	conditions	condition	NOUN
issue-3124	169	29	,	,	PUNCT
issue-3124	169	30	facilitates	facilitate	VERB
issue-3124	169	31	the	the	DET
issue-3124	169	32	production	production	NOUN
issue-3124	169	33	of	of	ADP
issue-3124	169	34	products	product	NOUN
issue-3124	169	35	that	that	PRON
issue-3124	169	36	align	align	VERB
issue-3124	169	37	with	with	ADP
issue-3124	169	38	market	market	NOUN
issue-3124	169	39	demands	demand	NOUN
issue-3124	169	40	.	.	PUNCT
issue-3124	170	1	as	as	SCONJ
issue-3124	170	2	winemaking	winemaking	NOUN
issue-3124	170	3	is	be	AUX
issue-3124	170	4	closely	closely	ADV
issue-3124	170	5	related	relate	VERB
issue-3124	170	6	to	to	ADP
issue-3124	170	7	grape	grape	NOUN
issue-3124	170	8	growing	grow	VERB
issue-3124	170	9	,	,	PUNCT
issue-3124	170	10	this	this	DET
issue-3124	170	11	process	process	NOUN
issue-3124	170	12	encompasses	encompass	VERB
issue-3124	170	13	the	the	DET
issue-3124	170	14	characteristics	characteristic	NOUN
issue-3124	170	15	of	of	ADP
issue-3124	170	16	the	the	DET
issue-3124	170	17	finished	finished	ADJ
issue-3124	170	18	product	product	NOUN
issue-3124	170	19	and	and	CCONJ
issue-3124	170	20	the	the	DET
issue-3124	170	21	stages	stage	NOUN
issue-3124	170	22	of	of	ADP
issue-3124	170	23	its	its	PRON
issue-3124	170	24	production	production	NOUN
issue-3124	170	25	,	,	PUNCT
issue-3124	170	26	from	from	ADP
issue-3124	170	27	vineyard	vineyard	NOUN
issue-3124	170	28	cultivation	cultivation	NOUN
issue-3124	170	29	to	to	ADP
issue-3124	170	30	processing	processing	NOUN
issue-3124	170	31	.	.	PUNCT
issue-3124	171	1	in	in	ADP
issue-3124	171	2	general	general	ADJ
issue-3124	171	3	,	,	PUNCT
issue-3124	171	4	an	an	DET
issue-3124	171	5	objective	objective	ADJ
issue-3124	171	6	assessment	assessment	NOUN
issue-3124	171	7	of	of	ADP
issue-3124	171	8	products	product	NOUN
issue-3124	171	9	forms	form	VERB
issue-3124	171	10	the	the	DET
issue-3124	171	11	basis	basis	NOUN
issue-3124	171	12	of	of	ADP
issue-3124	171	13	financial	financial	ADJ
issue-3124	171	14	analysis	analysis	NOUN
issue-3124	171	15	,	,	PUNCT
issue-3124	171	16	ensuring	ensure	VERB
issue-3124	171	17	the	the	DET
issue-3124	171	18	effective	effective	ADJ
issue-3124	171	19	management	management	NOUN
issue-3124	171	20	and	and	CCONJ
issue-3124	171	21	development	development	NOUN
issue-3124	171	22	of	of	ADP
issue-3124	171	23	the	the	DET
issue-3124	171	24	industry	industry	NOUN
issue-3124	171	25	.	.	PUNCT
issue-3124	172	1	the	the	DET
issue-3124	172	2	accounting	accounting	NOUN
issue-3124	172	3	valuation	valuation	NOUN
issue-3124	172	4	of	of	ADP
issue-3124	172	5	grape	grape	NOUN
issue-3124	172	6	products	product	NOUN
issue-3124	172	7	helps	help	VERB
issue-3124	172	8	to	to	PART
issue-3124	172	9	accurately	accurately	ADV
issue-3124	172	10	reflect	reflect	VERB
issue-3124	172	11	production	production	NOUN
issue-3124	172	12	costs	cost	NOUN
issue-3124	172	13	,	,	PUNCT
issue-3124	172	14	determine	determine	VERB
issue-3124	172	15	the	the	DET
issue-3124	172	16	value	value	NOUN
issue-3124	172	17	of	of	ADP
issue-3124	172	18	goods	good	NOUN
issue-3124	172	19	and	and	CCONJ
issue-3124	172	20	analyse	analyse	NOUN
issue-3124	172	21	economic	economic	ADJ
issue-3124	172	22	efficiency	efficiency	NOUN
issue-3124	172	23	.	.	PUNCT
issue-3124	173	1	such	such	DET
issue-3124	173	2	an	an	DET
issue-3124	173	3	assessment	assessment	NOUN
issue-3124	173	4	should	should	AUX
issue-3124	173	5	consider	consider	VERB
issue-3124	173	6	all	all	DET
issue-3124	173	7	factors	factor	NOUN
issue-3124	173	8	affecting	affect	VERB
issue-3124	173	9	the	the	DET
issue-3124	173	10	formation	formation	NOUN
issue-3124	173	11	of	of	ADP
issue-3124	173	12	the	the	DET
issue-3124	173	13	cost	cost	NOUN
issue-3124	173	14	price	price	NOUN
issue-3124	173	15	,	,	PUNCT
issue-3124	173	16	including	include	VERB
issue-3124	173	17	the	the	DET
issue-3124	173	18	costs	cost	NOUN
issue-3124	173	19	of	of	ADP
issue-3124	173	20	growing	grow	VERB
issue-3124	173	21	grapes	grape	NOUN
issue-3124	173	22	and	and	CCONJ
issue-3124	173	23	purchasing	purchase	VERB
issue-3124	173	24	materials	material	NOUN
issue-3124	173	25	and	and	CCONJ
issue-3124	173	26	raw	raw	ADJ
issue-3124	173	27	materials	material	NOUN
issue-3124	173	28	,	,	PUNCT
issue-3124	173	29	as	as	ADV
issue-3124	173	30	well	well	ADV
issue-3124	173	31	as	as	ADP
issue-3124	173	32	energy	energy	NOUN
issue-3124	173	33	resources	resource	NOUN
issue-3124	173	34	,	,	PUNCT
issue-3124	173	35	labour	labour	NOUN
issue-3124	173	36	,	,	PUNCT
issue-3124	173	37	and	and	CCONJ
issue-3124	173	38	depreciation	depreciation	NOUN
issue-3124	173	39	of	of	ADP
issue-3124	173	40	fixed	fix	VERB
issue-3124	173	41	assets	asset	NOUN
issue-3124	173	42	.	.	PUNCT
issue-3124	174	1	this	this	DET
issue-3124	174	2	approach	approach	NOUN
issue-3124	174	3	enables	enable	VERB
issue-3124	174	4	accurate	accurate	ADJ
issue-3124	174	5	accounting	accounting	NOUN
issue-3124	174	6	and	and	CCONJ
issue-3124	174	7	facilitates	facilitate	VERB
issue-3124	174	8	the	the	DET
issue-3124	174	9	preparation	preparation	NOUN
issue-3124	174	10	of	of	ADP
issue-3124	174	11	financial	financial	ADJ
issue-3124	174	12	statements	statement	NOUN
issue-3124	174	13	,	,	PUNCT
issue-3124	174	14	which	which	PRON
issue-3124	174	15	form	form	VERB
issue-3124	174	16	the	the	DET
issue-3124	174	17	basis	basis	NOUN
issue-3124	174	18	for	for	ADP
issue-3124	174	19	analysing	analyse	VERB
issue-3124	174	20	the	the	DET
issue-3124	174	21	company	company	NOUN
issue-3124	174	22	's	's	PART
issue-3124	174	23	financial	financial	ADJ
issue-3124	174	24	condition	condition	NOUN
issue-3124	174	25	and	and	CCONJ
issue-3124	174	26	making	make	VERB
issue-3124	174	27	decisions	decision	NOUN
issue-3124	174	28	regarding	regard	VERB
issue-3124	174	29	pricing	pricing	NOUN
issue-3124	174	30	,	,	PUNCT
issue-3124	174	31	investment	investment	NOUN
issue-3124	174	32	,	,	PUNCT
issue-3124	174	33	strategic	strategic	ADJ
issue-3124	174	34	planning	planning	NOUN
issue-3124	174	35	,	,	PUNCT
issue-3124	174	36	and	and	CCONJ
issue-3124	174	37	so	so	ADV
issue-3124	174	38	on	on	ADV
issue-3124	174	39	.	.	PUNCT
issue-3124	175	1	baltic	baltic	PROPN
issue-3124	175	2	journal	journal	PROPN
issue-3124	175	3	of	of	ADP
issue-3124	175	4	economic	economic	ADJ
issue-3124	175	5	studies	study	NOUN
issue-3124	175	6	239	239	NUM
issue-3124	175	7	vol	vol	NOUN
issue-3124	175	8	.	.	PUNCT
issue-3124	176	1	11	11	NUM
issue-3124	176	2	no	no	NOUN
issue-3124	176	3	.	.	NOUN
issue-3124	176	4	5	5	NUM
issue-3124	176	5	,	,	PUNCT
issue-3124	176	6	2025	2025	NUM
issue-3124	176	7	figure	figure	NOUN
issue-3124	176	8	3	3	NUM
issue-3124	176	9	.	.	NOUN
issue-3124	176	10	models	model	NOUN
issue-3124	176	11	of	of	ADP
issue-3124	176	12	cost	cost	NOUN
issue-3124	176	13	accounting	accounting	NOUN
issue-3124	176	14	in	in	ADP
issue-3124	176	15	winemaking	winemaking	NOUN
issue-3124	176	16	  	  	SPACE
issue-3124	176	17	cost	cost	NOUN
issue-3124	176	18	accounting	accounting	NOUN
issue-3124	176	19	models	model	NOUN
issue-3124	176	20	agricultural	agricultural	ADJ
issue-3124	176	21	activities	activity	NOUN
issue-3124	176	22	(	(	PUNCT
issue-3124	176	23	growing	grow	VERB
issue-3124	176	24	grapes	grape	NOUN
issue-3124	176	25	)	)	PUNCT
issue-3124	176	26	nr(s)au	nr(s)au	NUM
issue-3124	176	27	“	"	PUNCT
issue-3124	176	28	biological	biological	ADJ
issue-3124	176	29	assets	asset	NOUN
issue-3124	176	30	”	"	PUNCT
issue-3124	176	31	features	feature	NOUN
issue-3124	176	32	:	:	PUNCT
issue-3124	176	33	dependence	dependence	NOUN
issue-3124	176	34	of	of	ADP
issue-3124	176	35	costs	cost	NOUN
issue-3124	176	36	on	on	ADP
issue-3124	176	37	specific	specific	ADJ
issue-3124	176	38	factors	factor	NOUN
issue-3124	176	39	of	of	ADP
issue-3124	176	40	agricultural	agricultural	ADJ
issue-3124	176	41	production	production	NOUN
issue-3124	176	42	,	,	PUNCT
issue-3124	176	43	such	such	ADJ
issue-3124	176	44	as	as	ADP
issue-3124	176	45	seasonality	seasonality	NOUN
issue-3124	176	46	,	,	PUNCT
issue-3124	176	47	dependence	dependence	NOUN
issue-3124	176	48	on	on	ADP
issue-3124	176	49	weather	weather	NOUN
issue-3124	176	50	conditions	condition	NOUN
issue-3124	176	51	,	,	PUNCT
issue-3124	176	52	and	and	CCONJ
issue-3124	176	53	so	so	ADV
issue-3124	176	54	forth	forth	ADV
issue-3124	176	55	;	;	PUNCT
issue-3124	176	56	predominance	predominance	NOUN
issue-3124	176	57	of	of	ADP
issue-3124	176	58	costs	cost	NOUN
issue-3124	176	59	for	for	ADP
issue-3124	176	60	agricultural	agricultural	ADJ
issue-3124	176	61	products	product	NOUN
issue-3124	176	62	(	(	PUNCT
issue-3124	176	63	cultivation	cultivation	NOUN
issue-3124	176	64	)	)	PUNCT
issue-3124	176	65	;	;	PUNCT
issue-3124	176	66	division	division	NOUN
issue-3124	176	67	of	of	ADP
issue-3124	176	68	costs	cost	NOUN
issue-3124	176	69	into	into	ADP
issue-3124	176	70	direct	direct	ADJ
issue-3124	176	71	and	and	CCONJ
issue-3124	176	72	indirect	indirect	ADJ
issue-3124	176	73	costs	cost	NOUN
issue-3124	176	74	;	;	PUNCT
issue-3124	176	75	the	the	DET
issue-3124	176	76	presence	presence	NOUN
issue-3124	176	77	of	of	ADP
issue-3124	176	78	manual	manual	ADJ
issue-3124	176	79	labour	labour	NOUN
issue-3124	176	80	,	,	PUNCT
issue-3124	176	81	which	which	PRON
issue-3124	176	82	increases	increase	VERB
issue-3124	176	83	the	the	DET
issue-3124	176	84	cost	cost	NOUN
issue-3124	176	85	of	of	ADP
issue-3124	176	86	wages	wage	NOUN
issue-3124	176	87	.	.	PUNCT
issue-3124	177	1	industrial	industrial	ADJ
issue-3124	177	2	processing	processing	NOUN
issue-3124	177	3	of	of	ADP
issue-3124	177	4	grapes	grape	NOUN
issue-3124	177	5	nr(s)au	nr(s)au	NUM
issue-3124	177	6	“	"	PUNCT
issue-3124	177	7	expenses	expense	NOUN
issue-3124	177	8	”	"	PUNCT
issue-3124	177	9	features	feature	NOUN
issue-3124	177	10	:	:	PUNCT
issue-3124	177	11	relatively	relatively	ADV
issue-3124	177	12	stable	stable	ADJ
issue-3124	177	13	costs	cost	NOUN
issue-3124	177	14	,	,	PUNCT
issue-3124	177	15	characterised	characterise	VERB
issue-3124	177	16	by	by	ADP
issue-3124	177	17	insignificant	insignificant	ADJ
issue-3124	177	18	seasonal	seasonal	ADJ
issue-3124	177	19	fluctuations	fluctuation	NOUN
issue-3124	177	20	;	;	PUNCT
issue-3124	177	21	dominance	dominance	NOUN
issue-3124	177	22	of	of	ADP
issue-3124	177	23	costs	cost	NOUN
issue-3124	177	24	for	for	ADP
issue-3124	177	25	technological	technological	ADJ
issue-3124	177	26	processes	process	NOUN
issue-3124	177	27	(	(	PUNCT
issue-3124	177	28	grape	grape	NOUN
issue-3124	177	29	processing	processing	NOUN
issue-3124	177	30	)	)	PUNCT
issue-3124	177	31	;	;	PUNCT
issue-3124	177	32	division	division	NOUN
issue-3124	177	33	of	of	ADP
issue-3124	177	34	costs	cost	NOUN
issue-3124	177	35	into	into	ADP
issue-3124	177	36	fixed	fix	VERB
issue-3124	177	37	and	and	CCONJ
issue-3124	177	38	variable	variable	ADJ
issue-3124	177	39	;	;	PUNCT
issue-3124	177	40	accounting	account	VERB
issue-3124	177	41	for	for	ADP
issue-3124	177	42	specific	specific	ADJ
issue-3124	177	43	equipment	equipment	NOUN
issue-3124	177	44	and	and	CCONJ
issue-3124	177	45	its	its	PRON
issue-3124	177	46	maintenance	maintenance	NOUN
issue-3124	177	47	costs	cost	NOUN
issue-3124	177	48	;	;	PUNCT
issue-3124	177	49	long	long	ADJ
issue-3124	177	50	-	-	PUNCT
issue-3124	177	51	term	term	NOUN
issue-3124	177	52	production	production	NOUN
issue-3124	177	53	cycles	cycle	NOUN
issue-3124	177	54	.	.	PUNCT
issue-3124	178	1	figure	figure	NOUN
issue-3124	178	2	4	4	NUM
issue-3124	178	3	.	.	PUNCT
issue-3124	178	4	generalised	generalise	VERB
issue-3124	178	5	normative	normative	ADJ
issue-3124	178	6	model	model	NOUN
issue-3124	178	7	of	of	ADP
issue-3124	178	8	cost	cost	NOUN
issue-3124	178	9	accounting	accounting	NOUN
issue-3124	178	10	in	in	ADP
issue-3124	178	11	winemaking	winemaking	NOUN
issue-3124	178	12	  	  	SPACE
issue-3124	178	13	growing	grow	VERB
issue-3124	178	14	costs	cost	NOUN
issue-3124	178	15	laying	lay	VERB
issue-3124	178	16	planting	planting	NOUN
issue-3124	178	17	vineyards	vineyard	NOUN
issue-3124	178	18	vineyards	vineyard	NOUN
issue-3124	178	19	(	(	PUNCT
issue-3124	178	20	fruiting	fruit	VERB
issue-3124	178	21	plants	plant	NOUN
issue-3124	178	22	)	)	PUNCT
issue-3124	178	23	property	property	NOUN
issue-3124	178	24	,	,	PUNCT
issue-3124	178	25	plant	plant	NOUN
issue-3124	178	26	and	and	CCONJ
issue-3124	178	27	equipment	equipment	NOUN
issue-3124	178	28	nr(s)au	nr(s)au	NUM
issue-3124	178	29	7	7	NUM
issue-3124	178	30	“	"	PUNCT
issue-3124	178	31	fixed	fix	VERB
issue-3124	178	32	assets	asset	NOUN
issue-3124	178	33	”	"	PUNCT
issue-3124	178	34	production	production	NOUN
issue-3124	178	35	stages	stage	NOUN
issue-3124	178	36	object	object	NOUN
issue-3124	178	37	of	of	ADP
issue-3124	178	38	accounting	accounting	NOUN
issue-3124	178	39	asset	asset	NOUN
issue-3124	178	40	regulatory	regulatory	ADJ
issue-3124	178	41	and	and	CCONJ
issue-3124	178	42	legal	legal	ADJ
issue-3124	178	43	support	support	NOUN
issue-3124	178	44	1	1	NUM
issue-3124	178	45	growing	grow	VERB
issue-3124	178	46	grapes	grape	NOUN
issue-3124	178	47	grapes	grape	NOUN
issue-3124	178	48	agricultural	agricultural	ADJ
issue-3124	178	49	products	product	NOUN
issue-3124	178	50	nr(s)au	nr(s)au	NUM
issue-3124	178	51	30	30	NUM
issue-3124	178	52	“	"	PUNCT
issue-3124	178	53	biological	biological	ADJ
issue-3124	178	54	assets	asset	NOUN
issue-3124	178	55	”	"	PUNCT
issue-3124	178	56	2	2	NUM
issue-3124	178	57	grapes	grape	NOUN
issue-3124	178	58	cost	cost	VERB
issue-3124	178	59	nr(s)au	nr(s)au	NUM
issue-3124	178	60	30	30	NUM
issue-3124	178	61	“	"	PUNCT
issue-3124	178	62	biological	biological	ADJ
issue-3124	178	63	assets	asset	NOUN
issue-3124	178	64	”	"	PUNCT
issue-3124	178	65	wine	wine	NOUN
issue-3124	178	66	wine	wine	NOUN
issue-3124	178	67	production	production	NOUN
issue-3124	178	68	production	production	NOUN
issue-3124	178	69	costs	cost	VERB
issue-3124	178	70	wine	wine	NOUN
issue-3124	178	71	cost	cost	VERB
issue-3124	178	72	nr(s)au	nr(s)au	NUM
issue-3124	178	73	16	16	NUM
issue-3124	178	74	“	"	PUNCT
issue-3124	178	75	expenses	expense	NOUN
issue-3124	178	76	”	"	PUNCT
issue-3124	178	77	finished	finish	VERB
issue-3124	178	78	products	product	NOUN
issue-3124	178	79	nr(s)au	nr(s)au	NUM
issue-3124	178	80	9	9	NUM
issue-3124	178	81	“	"	PUNCT
issue-3124	178	82	inventories	inventory	NOUN
issue-3124	178	83	”	"	PUNCT
issue-3124	178	84	wine	wine	NOUN
issue-3124	178	85	sales	sale	NOUN
issue-3124	178	86	revenue	revenue	NOUN
issue-3124	178	87	income	income	NOUN
issue-3124	178	88	nr(s)au	nr(s)au	NUM
issue-3124	178	89	15	15	NUM
issue-3124	178	90	“	"	PUNCT
issue-3124	178	91	income	income	NOUN
issue-3124	178	92	”	"	PUNCT
issue-3124	178	93	result	result	VERB
issue-3124	178	94	profit/	profit/	NUM
issue-3124	178	95	loss	loss	NOUN
issue-3124	178	96	baltic	baltic	ADJ
issue-3124	178	97	journal	journal	NOUN
issue-3124	178	98	of	of	ADP
issue-3124	178	99	economic	economic	ADJ
issue-3124	178	100	studies	study	NOUN
issue-3124	178	101	240	240	NUM
issue-3124	178	102	vol	vol	NOUN
issue-3124	178	103	.	.	PUNCT
issue-3124	179	1	11	11	NUM
issue-3124	180	1	no	no	NOUN
issue-3124	180	2	.	.	NOUN
issue-3124	180	3	5	5	NUM
issue-3124	180	4	,	,	PUNCT
issue-3124	180	5	2025	2025	NUM
issue-3124	180	6	enterprises	enterprise	NOUN
issue-3124	180	7	that	that	PRON
issue-3124	180	8	adhere	adhere	VERB
issue-3124	180	9	to	to	ADP
issue-3124	180	10	international	international	ADJ
issue-3124	180	11	accounting	accounting	NOUN
issue-3124	180	12	standards	standard	NOUN
issue-3124	180	13	allocate	allocate	VERB
issue-3124	180	14	a	a	DET
issue-3124	180	15	proportion	proportion	NOUN
issue-3124	180	16	of	of	ADP
issue-3124	180	17	their	their	PRON
issue-3124	180	18	administrative	administrative	ADJ
issue-3124	180	19	expenses	expense	NOUN
issue-3124	180	20	,	,	PUNCT
issue-3124	180	21	which	which	PRON
issue-3124	180	22	may	may	AUX
issue-3124	180	23	be	be	AUX
issue-3124	180	24	associated	associate	VERB
issue-3124	180	25	with	with	ADP
issue-3124	180	26	the	the	DET
issue-3124	180	27	production	production	NOUN
issue-3124	180	28	process	process	NOUN
issue-3124	180	29	,	,	PUNCT
issue-3124	180	30	to	to	ADP
issue-3124	180	31	production	production	NOUN
issue-3124	180	32	costs	cost	NOUN
issue-3124	180	33	.	.	PUNCT
issue-3124	181	1	4.5	4.5	NUM
issue-3124	181	2	.	.	PUNCT
issue-3124	182	1	cost	cost	NOUN
issue-3124	182	2	accounting	accounting	NOUN
issue-3124	182	3	model	model	NOUN
issue-3124	182	4	and	and	CCONJ
issue-3124	182	5	accounting	accounting	NOUN
issue-3124	182	6	procedure	procedure	NOUN
issue-3124	182	7	using	use	VERB
issue-3124	182	8	the	the	DET
issue-3124	182	9	example	example	NOUN
issue-3124	182	10	of	of	ADP
issue-3124	182	11	wine	wine	NOUN
issue-3124	182	12	bottling	bottling	NOUN
issue-3124	182	13	redistribution	redistribution	NOUN
issue-3124	182	14	primary	primary	NOUN
issue-3124	182	15	winemaking	winemaking	NOUN
issue-3124	182	16	entities	entity	NOUN
issue-3124	182	17	are	be	AUX
issue-3124	182	18	responsible	responsible	ADJ
issue-3124	182	19	for	for	ADP
issue-3124	182	20	the	the	DET
issue-3124	182	21	production	production	NOUN
issue-3124	182	22	and	and	CCONJ
issue-3124	182	23	processing	processing	NOUN
issue-3124	182	24	of	of	ADP
issue-3124	182	25	wine	wine	NOUN
issue-3124	182	26	materials	material	NOUN
issue-3124	182	27	according	accord	VERB
issue-3124	182	28	to	to	ADP
issue-3124	182	29	technological	technological	ADJ
issue-3124	182	30	requirements	requirement	NOUN
issue-3124	182	31	.	.	PUNCT
issue-3124	183	1	companies	company	NOUN
issue-3124	183	2	that	that	PRON
issue-3124	183	3	age	age	NOUN
issue-3124	183	4	or	or	CCONJ
issue-3124	183	5	bottle	bottle	NOUN
issue-3124	183	6	wine	wine	NOUN
issue-3124	183	7	may	may	AUX
issue-3124	183	8	also	also	ADV
issue-3124	183	9	process	process	VERB
issue-3124	183	10	wine	wine	NOUN
issue-3124	183	11	materials	material	NOUN
issue-3124	183	12	according	accord	VERB
issue-3124	183	13	to	to	ADP
issue-3124	183	14	technological	technological	ADJ
issue-3124	183	15	regulations	regulation	NOUN
issue-3124	183	16	.	.	PUNCT
issue-3124	184	1	sparkling	sparkle	VERB
issue-3124	184	2	and	and	CCONJ
issue-3124	184	3	gas	gas	NOUN
issue-3124	184	4	wines	wine	NOUN
issue-3124	184	5	,	,	PUNCT
issue-3124	184	6	including	include	VERB
issue-3124	184	7	champagne	champagne	NOUN
issue-3124	184	8	,	,	PUNCT
issue-3124	184	9	are	be	AUX
issue-3124	184	10	produced	produce	VERB
issue-3124	184	11	in	in	ADP
issue-3124	184	12	any	any	DET
issue-3124	184	13	region	region	NOUN
issue-3124	184	14	of	of	ADP
issue-3124	184	15	ukraine	ukraine	NOUN
issue-3124	184	16	at	at	ADP
issue-3124	184	17	the	the	DET
issue-3124	184	18	location	location	NOUN
issue-3124	184	19	of	of	ADP
issue-3124	184	20	the	the	DET
issue-3124	184	21	winery	winery	NOUN
issue-3124	184	22	(	(	PUNCT
issue-3124	184	23	the	the	DET
issue-3124	184	24	law	law	NOUN
issue-3124	184	25	of	of	ADP
issue-3124	184	26	ukraine	ukraine	NOUN
issue-3124	184	27	"	"	PUNCT
issue-3124	184	28	on	on	ADP
issue-3124	184	29	grapes	grape	NOUN
issue-3124	184	30	and	and	CCONJ
issue-3124	184	31	wine	wine	NOUN
issue-3124	184	32	"	"	PUNCT
issue-3124	184	33	,	,	PUNCT
issue-3124	184	34	2005	2005	NUM
issue-3124	184	35	)	)	PUNCT
issue-3124	184	36	.	.	PUNCT
issue-3124	185	1	the	the	DET
issue-3124	185	2	activity	activity	NOUN
issue-3124	185	3	of	of	ADP
issue-3124	185	4	wineries	winery	NOUN
issue-3124	185	5	is	be	AUX
issue-3124	185	6	characterised	characterise	VERB
issue-3124	185	7	by	by	ADP
issue-3124	185	8	a	a	DET
issue-3124	185	9	number	number	NOUN
issue-3124	185	10	of	of	ADP
issue-3124	185	11	specific	specific	ADJ
issue-3124	185	12	features	feature	NOUN
issue-3124	185	13	.	.	PUNCT
issue-3124	186	1	these	these	PRON
issue-3124	186	2	include	include	VERB
issue-3124	186	3	the	the	DET
issue-3124	186	4	harvesting	harvesting	NOUN
issue-3124	186	5	and	and	CCONJ
issue-3124	186	6	processing	processing	NOUN
issue-3124	186	7	of	of	ADP
issue-3124	186	8	grapes	grape	NOUN
issue-3124	186	9	;	;	PUNCT
issue-3124	186	10	the	the	DET
issue-3124	186	11	production	production	NOUN
issue-3124	186	12	and	and	CCONJ
issue-3124	186	13	technological	technological	ADJ
issue-3124	186	14	processing	processing	NOUN
issue-3124	186	15	of	of	ADP
issue-3124	186	16	wine	wine	NOUN
issue-3124	186	17	materials	material	NOUN
issue-3124	186	18	;	;	PUNCT
issue-3124	186	19	the	the	DET
issue-3124	186	20	harvesting	harvesting	NOUN
issue-3124	186	21	and	and	CCONJ
issue-3124	186	22	bottling	bottling	NOUN
issue-3124	186	23	of	of	ADP
issue-3124	186	24	finished	finished	ADJ
issue-3124	186	25	wine	wine	NOUN
issue-3124	186	26	;	;	PUNCT
issue-3124	186	27	the	the	DET
issue-3124	186	28	ageing	ageing	NOUN
issue-3124	186	29	of	of	ADP
issue-3124	186	30	cognac	cognac	NOUN
issue-3124	186	31	spirits	spirit	NOUN
issue-3124	186	32	;	;	PUNCT
issue-3124	186	33	the	the	DET
issue-3124	186	34	processing	processing	NOUN
issue-3124	186	35	of	of	ADP
issue-3124	186	36	winemaking	winemake	VERB
issue-3124	186	37	waste	waste	NOUN
issue-3124	186	38	;	;	PUNCT
issue-3124	186	39	and	and	CCONJ
issue-3124	186	40	the	the	DET
issue-3124	186	41	sale	sale	NOUN
issue-3124	186	42	of	of	ADP
issue-3124	186	43	finished	finished	ADJ
issue-3124	186	44	products	product	NOUN
issue-3124	186	45	(	(	PUNCT
issue-3124	186	46	the	the	DET
issue-3124	186	47	law	law	NOUN
issue-3124	186	48	of	of	ADP
issue-3124	186	49	ukraine	ukraine	NOUN
issue-3124	186	50	"	"	PUNCT
issue-3124	186	51	on	on	ADP
issue-3124	186	52	grapes	grape	NOUN
issue-3124	186	53	and	and	CCONJ
issue-3124	186	54	wine	wine	NOUN
issue-3124	186	55	"	"	PUNCT
issue-3124	186	56	,	,	PUNCT
issue-3124	186	57	2005	2005	NUM
issue-3124	186	58	)	)	PUNCT
issue-3124	186	59	.	.	PUNCT
issue-3124	187	1	it	it	PRON
issue-3124	187	2	is	be	AUX
issue-3124	187	3	imperative	imperative	ADJ
issue-3124	187	4	to	to	PART
issue-3124	187	5	consider	consider	VERB
issue-3124	187	6	the	the	DET
issue-3124	187	7	technological	technological	ADJ
issue-3124	187	8	stages	stage	NOUN
issue-3124	187	9	of	of	ADP
issue-3124	187	10	production	production	NOUN
issue-3124	187	11	when	when	SCONJ
issue-3124	187	12	accounting	accounting	NOUN
issue-3124	187	13	and	and	CCONJ
issue-3124	187	14	valuation	valuation	NOUN
issue-3124	187	15	are	be	AUX
issue-3124	187	16	conducted	conduct	VERB
issue-3124	187	17	.	.	PUNCT
issue-3124	188	1	this	this	PRON
issue-3124	188	2	is	be	AUX
issue-3124	188	3	achieved	achieve	VERB
issue-3124	188	4	through	through	ADP
issue-3124	188	5	the	the	DET
issue-3124	188	6	implementation	implementation	NOUN
issue-3124	188	7	of	of	ADP
issue-3124	188	8	the	the	DET
issue-3124	188	9	following	follow	VERB
issue-3124	188	10	redistributions	redistribution	NOUN
issue-3124	188	11	(	(	PUNCT
issue-3124	188	12	see	see	VERB
issue-3124	188	13	figure	figure	NOUN
issue-3124	188	14	5	5	NUM
issue-3124	188	15	)	)	PUNCT
issue-3124	188	16	.	.	PUNCT
issue-3124	189	1	the	the	DET
issue-3124	189	2	enterprises	enterprise	NOUN
issue-3124	189	3	under	under	ADP
issue-3124	189	4	scrutiny	scrutiny	NOUN
issue-3124	189	5	in	in	ADP
issue-3124	189	6	this	this	DET
issue-3124	189	7	study	study	NOUN
issue-3124	189	8	predominantly	predominantly	ADV
issue-3124	189	9	utilised	utilise	VERB
issue-3124	189	10	a	a	DET
issue-3124	189	11	four	four	NUM
issue-3124	189	12	-	-	PUNCT
issue-3124	189	13	stage	stage	NOUN
issue-3124	189	14	framework	framework	NOUN
issue-3124	189	15	.	.	PUNCT
issue-3124	190	1	in	in	ADP
issue-3124	190	2	the	the	DET
issue-3124	190	3	initial	initial	ADJ
issue-3124	190	4	stage	stage	NOUN
issue-3124	190	5	(	(	PUNCT
issue-3124	190	6	grape	grape	NOUN
issue-3124	190	7	processing	processing	NOUN
issue-3124	190	8	and	and	CCONJ
issue-3124	190	9	primary	primary	ADJ
issue-3124	190	10	production	production	NOUN
issue-3124	190	11	)	)	PUNCT
issue-3124	190	12	,	,	PUNCT
issue-3124	190	13	general	general	ADJ
issue-3124	190	14	production	production	NOUN
issue-3124	190	15	costs	cost	NOUN
issue-3124	190	16	were	be	AUX
issue-3124	190	17	considered	consider	VERB
issue-3124	190	18	,	,	PUNCT
issue-3124	190	19	encompassing	encompass	VERB
issue-3124	190	20	depreciation	depreciation	NOUN
issue-3124	190	21	of	of	ADP
issue-3124	190	22	fixed	fix	VERB
issue-3124	190	23	assets	asset	NOUN
issue-3124	190	24	for	for	ADP
issue-3124	190	25	general	general	ADJ
issue-3124	190	26	production	production	NOUN
issue-3124	190	27	purposes	purpose	NOUN
issue-3124	190	28	,	,	PUNCT
issue-3124	190	29	labour	labour	NOUN
issue-3124	190	30	costs	cost	NOUN
issue-3124	190	31	for	for	ADP
issue-3124	190	32	the	the	DET
issue-3124	190	33	management	management	NOUN
issue-3124	190	34	of	of	ADP
issue-3124	190	35	workshops	workshop	NOUN
issue-3124	190	36	,	,	PUNCT
issue-3124	190	37	sites	site	NOUN
issue-3124	190	38	,	,	PUNCT
issue-3124	190	39	maintenance	maintenance	NOUN
issue-3124	190	40	,	,	PUNCT
issue-3124	190	41	operation	operation	NOUN
issue-3124	190	42	and	and	CCONJ
issue-3124	190	43	repair	repair	NOUN
issue-3124	190	44	costs	cost	NOUN
issue-3124	190	45	,	,	PUNCT
issue-3124	190	46	insurance	insurance	NOUN
issue-3124	190	47	,	,	PUNCT
issue-3124	190	48	operating	operating	NOUN
issue-3124	190	49	leases	lease	NOUN
issue-3124	190	50	of	of	ADP
issue-3124	190	51	fixed	fix	VERB
issue-3124	190	52	assets	asset	NOUN
issue-3124	190	53	,	,	PUNCT
issue-3124	190	54	other	other	ADJ
issue-3124	190	55	non	non	ADJ
issue-3124	190	56	-	-	ADJ
issue-3124	190	57	current	current	ADJ
issue-3124	190	58	assets	asset	NOUN
issue-3124	190	59	for	for	ADP
issue-3124	190	60	general	general	ADJ
issue-3124	190	61	production	production	NOUN
issue-3124	190	62	purposes	purpose	NOUN
issue-3124	190	63	,	,	PUNCT
issue-3124	190	64	and	and	CCONJ
issue-3124	190	65	direct	direct	ADJ
issue-3124	190	66	material	material	NOUN
issue-3124	190	67	production	production	NOUN
issue-3124	190	68	costs	cost	NOUN
issue-3124	190	69	,	,	PUNCT
issue-3124	190	70	with	with	ADP
issue-3124	190	71	the	the	DET
issue-3124	190	72	exception	exception	NOUN
issue-3124	190	73	of	of	ADP
issue-3124	190	74	return	return	NOUN
issue-3124	190	75	waste	waste	NOUN
issue-3124	190	76	,	,	PUNCT
issue-3124	190	77	raw	raw	ADJ
issue-3124	190	78	materials	material	NOUN
issue-3124	190	79	.	.	PUNCT
issue-3124	191	1	from	from	ADP
issue-3124	191	2	a	a	DET
issue-3124	191	3	temporal	temporal	ADJ
issue-3124	191	4	perspective	perspective	NOUN
issue-3124	191	5	,	,	PUNCT
issue-3124	191	6	this	this	DET
issue-3124	191	7	initial	initial	ADJ
issue-3124	191	8	division	division	NOUN
issue-3124	191	9	occurred	occur	VERB
issue-3124	191	10	within	within	ADP
issue-3124	191	11	the	the	DET
issue-3124	191	12	same	same	ADJ
issue-3124	191	13	month	month	NOUN
issue-3124	191	14	(	(	PUNCT
issue-3124	191	15	hutsalenko	hutsalenko	NOUN
issue-3124	191	16	et	et	PROPN
issue-3124	191	17	al	al	PROPN
issue-3124	191	18	.	.	PROPN
issue-3124	191	19	,	,	PUNCT
issue-3124	191	20	2020	2020	NUM
issue-3124	191	21	)	)	PUNCT
issue-3124	191	22	.	.	PUNCT
issue-3124	192	1	the	the	DET
issue-3124	192	2	second	second	ADJ
issue-3124	192	3	stage	stage	NOUN
issue-3124	192	4	in	in	ADP
issue-3124	192	5	accounting	accounting	NOUN
issue-3124	192	6	(	(	PUNCT
issue-3124	192	7	storage	storage	NOUN
issue-3124	192	8	,	,	PUNCT
issue-3124	192	9	care	care	NOUN
issue-3124	192	10	and	and	CCONJ
issue-3124	192	11	technological	technological	ADJ
issue-3124	192	12	processing	processing	NOUN
issue-3124	192	13	of	of	ADP
issue-3124	192	14	wine	wine	NOUN
issue-3124	192	15	material	material	NOUN
issue-3124	192	16	)	)	PUNCT
issue-3124	192	17	occurs	occur	VERB
issue-3124	192	18	in	in	ADP
issue-3124	192	19	november	november	PROPN
issue-3124	192	20	and	and	CCONJ
issue-3124	192	21	includes	include	VERB
issue-3124	192	22	,	,	PUNCT
issue-3124	192	23	in	in	ADP
issue-3124	192	24	addition	addition	NOUN
issue-3124	192	25	to	to	ADP
issue-3124	192	26	general	general	ADJ
issue-3124	192	27	production	production	NOUN
issue-3124	192	28	costs	cost	NOUN
issue-3124	192	29	,	,	PUNCT
issue-3124	192	30	direct	direct	ADJ
issue-3124	192	31	material	material	NOUN
issue-3124	192	32	production	production	NOUN
issue-3124	192	33	costs	cost	NOUN
issue-3124	192	34	other	other	ADJ
issue-3124	192	35	than	than	ADP
issue-3124	192	36	returnable	returnable	ADJ
issue-3124	192	37	waste	waste	NOUN
issue-3124	192	38	and	and	CCONJ
issue-3124	192	39	semi	semi	ADJ
issue-3124	192	40	-	-	ADJ
issue-3124	192	41	finished	finished	ADJ
issue-3124	192	42	products	product	NOUN
issue-3124	192	43	.	.	PUNCT
issue-3124	193	1	the	the	DET
issue-3124	193	2	third	third	ADJ
issue-3124	193	3	accounting	accounting	NOUN
issue-3124	193	4	transition	transition	NOUN
issue-3124	193	5	is	be	AUX
issue-3124	193	6	scheduled	schedule	VERB
issue-3124	193	7	for	for	ADP
issue-3124	193	8	december	december	PROPN
issue-3124	193	9	,	,	PUNCT
issue-3124	193	10	and	and	CCONJ
issue-3124	193	11	will	will	AUX
issue-3124	193	12	concern	concern	VERB
issue-3124	193	13	the	the	DET
issue-3124	193	14	long	long	ADJ
issue-3124	193	15	-	-	PUNCT
issue-3124	193	16	term	term	NOUN
issue-3124	193	17	ageing	ageing	NOUN
issue-3124	193	18	of	of	ADP
issue-3124	193	19	wine	wine	NOUN
issue-3124	193	20	materials	material	NOUN
issue-3124	193	21	and	and	CCONJ
issue-3124	193	22	technological	technological	ADJ
issue-3124	193	23	processing	processing	NOUN
issue-3124	193	24	.	.	PUNCT
issue-3124	194	1	it	it	PRON
issue-3124	194	2	is	be	AUX
issue-3124	194	3	evident	evident	ADJ
issue-3124	194	4	that	that	SCONJ
issue-3124	194	5	the	the	DET
issue-3124	194	6	financial	financial	ADJ
issue-3124	194	7	outlay	outlay	NOUN
issue-3124	194	8	is	be	AUX
issue-3124	194	9	equivalent	equivalent	ADJ
issue-3124	194	10	to	to	ADP
issue-3124	194	11	that	that	PRON
issue-3124	194	12	of	of	ADP
issue-3124	194	13	the	the	DET
issue-3124	194	14	second	second	ADJ
issue-3124	194	15	stage	stage	NOUN
issue-3124	194	16	of	of	ADP
issue-3124	194	17	accounting	accounting	NOUN
issue-3124	194	18	.	.	PUNCT
issue-3124	195	1	the	the	DET
issue-3124	195	2	final	final	ADJ
issue-3124	195	3	stage	stage	NOUN
issue-3124	195	4	of	of	ADP
issue-3124	195	5	the	the	DET
issue-3124	195	6	accounting	accounting	NOUN
issue-3124	195	7	process	process	NOUN
issue-3124	195	8	occurs	occur	VERB
issue-3124	195	9	in	in	ADP
issue-3124	195	10	february	february	PROPN
issue-3124	195	11	,	,	PUNCT
issue-3124	195	12	when	when	SCONJ
issue-3124	195	13	the	the	DET
issue-3124	195	14	wine	wine	NOUN
issue-3124	195	15	is	be	AUX
issue-3124	195	16	bottled	bottle	VERB
issue-3124	195	17	.	.	PUNCT
issue-3124	196	1	at	at	ADP
issue-3124	196	2	this	this	DET
issue-3124	196	3	stage	stage	NOUN
issue-3124	196	4	,	,	PUNCT
issue-3124	196	5	in	in	ADP
issue-3124	196	6	addition	addition	NOUN
issue-3124	196	7	to	to	ADP
issue-3124	196	8	general	general	ADJ
issue-3124	196	9	production	production	NOUN
issue-3124	196	10	costs	cost	NOUN
issue-3124	196	11	,	,	PUNCT
issue-3124	196	12	the	the	DET
issue-3124	196	13	costs	cost	NOUN
issue-3124	196	14	of	of	ADP
issue-3124	196	15	the	the	DET
issue-3124	196	16	main	main	ADJ
issue-3124	196	17	production	production	NOUN
issue-3124	196	18	(	(	PUNCT
issue-3124	196	19	if	if	SCONJ
issue-3124	196	20	we	we	PRON
issue-3124	196	21	consider	consider	VERB
issue-3124	196	22	wineries	winery	NOUN
issue-3124	196	23	)	)	PUNCT
issue-3124	196	24	are	be	AUX
issue-3124	196	25	also	also	ADV
issue-3124	196	26	included	include	VERB
issue-3124	196	27	(	(	PUNCT
issue-3124	196	28	see	see	VERB
issue-3124	196	29	figure	figure	NOUN
issue-3124	196	30	6	6	NUM
issue-3124	196	31	)	)	PUNCT
issue-3124	196	32	.	.	PUNCT
issue-3124	197	1	thus	thus	ADV
issue-3124	197	2	,	,	PUNCT
issue-3124	197	3	the	the	DET
issue-3124	197	4	calculation	calculation	NOUN
issue-3124	197	5	of	of	ADP
issue-3124	197	6	the	the	DET
issue-3124	197	7	cost	cost	NOUN
issue-3124	197	8	of	of	ADP
issue-3124	197	9	production	production	NOUN
issue-3124	197	10	in	in	ADP
issue-3124	197	11	winemaking	winemaking	NOUN
issue-3124	197	12	,	,	PUNCT
issue-3124	197	13	which	which	PRON
issue-3124	197	14	constitutes	constitute	VERB
issue-3124	197	15	the	the	DET
issue-3124	197	16	production	production	NOUN
issue-3124	197	17	cost	cost	NOUN
issue-3124	197	18	,	,	PUNCT
issue-3124	197	19	is	be	AUX
issue-3124	197	20	carried	carry	VERB
issue-3124	197	21	out	out	ADP
issue-3124	197	22	by	by	ADP
issue-3124	197	23	the	the	DET
issue-3124	197	24	following	follow	VERB
issue-3124	197	25	cost	cost	NOUN
issue-3124	197	26	items	item	NOUN
issue-3124	197	27	(	(	PUNCT
issue-3124	197	28	dobrovsky	dobrovsky	NOUN
issue-3124	197	29	,	,	PUNCT
issue-3124	197	30	gnylytska	gnylytska	PROPN
issue-3124	197	31	,	,	PUNCT
issue-3124	197	32	korshikova	korshikova	PROPN
issue-3124	197	33	,	,	PUNCT
issue-3124	197	34	2005	2005	NUM
issue-3124	197	35	):	):	PUNCT
issue-3124	197	36	–	–	PUNCT
issue-3124	197	37	basic	basic	ADJ
issue-3124	197	38	and	and	CCONJ
issue-3124	197	39	auxiliary	auxiliary	ADJ
issue-3124	197	40	raw	raw	ADJ
issue-3124	197	41	materials	material	NOUN
issue-3124	197	42	;	;	PUNCT
issue-3124	197	43	–	–	PUNCT
issue-3124	197	44	semi	semi	ADJ
issue-3124	197	45	-	-	ADJ
issue-3124	197	46	finished	finished	ADJ
issue-3124	197	47	products	product	NOUN
issue-3124	197	48	produced	produce	VERB
issue-3124	197	49	in	in	ADP
issue-3124	197	50	-	-	PUNCT
issue-3124	197	51	house	house	NOUN
issue-3124	197	52	;	;	PUNCT
issue-3124	197	53	–	–	PUNCT
issue-3124	197	54	transportation	transportation	NOUN
issue-3124	197	55	and	and	CCONJ
issue-3124	197	56	procurement	procurement	NOUN
issue-3124	197	57	costs	cost	NOUN
issue-3124	197	58	;	;	PUNCT
issue-3124	197	59	–	–	PUNCT
issue-3124	197	60	fuel	fuel	NOUN
issue-3124	197	61	and	and	CCONJ
issue-3124	197	62	energy	energy	NOUN
issue-3124	197	63	resources	resource	NOUN
issue-3124	197	64	used	use	VERB
issue-3124	197	65	for	for	ADP
issue-3124	197	66	technological	technological	ADJ
issue-3124	197	67	needs	need	NOUN
issue-3124	197	68	;	;	PUNCT
issue-3124	197	69	–	–	PUNCT
issue-3124	197	70	expenses	expense	NOUN
issue-3124	197	71	related	relate	VERB
issue-3124	197	72	to	to	ADP
issue-3124	197	73	the	the	DET
issue-3124	197	74	maintenance	maintenance	NOUN
issue-3124	197	75	and	and	CCONJ
issue-3124	197	76	operation	operation	NOUN
issue-3124	197	77	of	of	ADP
issue-3124	197	78	machinery	machinery	NOUN
issue-3124	197	79	and	and	CCONJ
issue-3124	197	80	equipment	equipment	NOUN
issue-3124	197	81	;	;	PUNCT
issue-3124	197	82	–	–	PUNCT
issue-3124	197	83	salaries	salary	NOUN
issue-3124	197	84	and	and	CCONJ
issue-3124	197	85	wages	wage	NOUN
issue-3124	197	86	of	of	ADP
issue-3124	197	87	employees	employee	NOUN
issue-3124	197	88	engaged	engage	VERB
issue-3124	197	89	in	in	ADP
issue-3124	197	90	production	production	NOUN
issue-3124	197	91	;	;	PUNCT
issue-3124	197	92	–	–	PUNCT
issue-3124	197	93	expenses	expense	NOUN
issue-3124	197	94	for	for	ADP
issue-3124	197	95	the	the	DET
issue-3124	197	96	preparation	preparation	NOUN
issue-3124	197	97	and	and	CCONJ
issue-3124	197	98	development	development	NOUN
issue-3124	197	99	of	of	ADP
issue-3124	197	100	production	production	NOUN
issue-3124	197	101	;	;	PUNCT
issue-3124	197	102	–	–	PUNCT
issue-3124	197	103	losses	loss	NOUN
issue-3124	197	104	arising	arise	VERB
issue-3124	197	105	from	from	ADP
issue-3124	197	106	defects	defect	NOUN
issue-3124	197	107	;	;	PUNCT
issue-3124	197	108	–	–	PUNCT
issue-3124	197	109	general	general	ADJ
issue-3124	197	110	production	production	NOUN
issue-3124	197	111	costs	cost	NOUN
issue-3124	197	112	;	;	PUNCT
issue-3124	197	113	–	–	PUNCT
issue-3124	197	114	administrative	administrative	ADJ
issue-3124	197	115	expenses	expense	NOUN
issue-3124	197	116	;	;	PUNCT
issue-3124	197	117	figure	figure	NOUN
issue-3124	197	118	5	5	NUM
issue-3124	197	119	.	.	PUNCT
issue-3124	197	120	accounting	accounting	NOUN
issue-3124	197	121	and	and	CCONJ
issue-3124	197	122	valuation	valuation	NOUN
issue-3124	197	123	transitions	transition	NOUN
issue-3124	197	124	in	in	ADP
issue-3124	197	125	winemaking	winemaking	NOUN
issue-3124	197	126	  	  	SPACE
issue-3124	197	127	•the	•the	NOUN
issue-3124	197	128	object	object	NOUN
issue-3124	197	129	of	of	ADP
issue-3124	197	130	calculation	calculation	NOUN
issue-3124	197	131	is	be	AUX
issue-3124	197	132	raw	raw	ADJ
issue-3124	197	133	wine	wine	NOUN
issue-3124	197	134	and	and	CCONJ
issue-3124	197	135	juice	juice	NOUN
issue-3124	197	136	materials	material	NOUN
issue-3124	197	137	processing	processing	NOUN
issue-3124	197	138	of	of	ADP
issue-3124	197	139	grapes	grape	NOUN
issue-3124	197	140	,	,	PUNCT
issue-3124	197	141	fruits	fruit	NOUN
issue-3124	197	142	and	and	CCONJ
issue-3124	197	143	berries	berry	NOUN
issue-3124	197	144	in	in	ADP
issue-3124	197	145	the	the	DET
issue-3124	197	146	primary	primary	ADJ
issue-3124	197	147	production	production	NOUN
issue-3124	197	148	process	process	NOUN
issue-3124	197	149	•the	•the	NOUN
issue-3124	197	150	object	object	NOUN
issue-3124	197	151	of	of	ADP
issue-3124	197	152	calculation	calculation	NOUN
issue-3124	197	153	is	be	AUX
issue-3124	197	154	processed	process	VERB
issue-3124	197	155	wine	wine	NOUN
issue-3124	197	156	and	and	CCONJ
issue-3124	197	157	juice	juice	NOUN
issue-3124	197	158	materials	material	NOUN
issue-3124	197	159	storage	storage	NOUN
issue-3124	197	160	,	,	PUNCT
issue-3124	197	161	care	care	NOUN
issue-3124	197	162	and	and	CCONJ
issue-3124	197	163	processing	processing	NOUN
issue-3124	197	164	of	of	ADP
issue-3124	197	165	wine	wine	NOUN
issue-3124	197	166	and	and	CCONJ
issue-3124	197	167	juice	juice	NOUN
issue-3124	197	168	materials	material	NOUN
issue-3124	197	169	•the	•the	NOUN
issue-3124	197	170	object	object	NOUN
issue-3124	197	171	of	of	ADP
issue-3124	197	172	calculation	calculation	NOUN
issue-3124	197	173	is	be	AUX
issue-3124	197	174	vacuum	vacuum	NOUN
issue-3124	197	175	wortproduction	wortproduction	NOUN
issue-3124	197	176	of	of	ADP
issue-3124	197	177	wort	wort	NOUN
issue-3124	197	178	vacuum	vacuum	NOUN
issue-3124	197	179	•the	•the	DET
issue-3124	197	180	object	object	NOUN
issue-3124	197	181	of	of	ADP
issue-3124	197	182	calculation	calculation	NOUN
issue-3124	197	183	is	be	AUX
issue-3124	197	184	aged	age	VERB
issue-3124	197	185	wine	wine	NOUN
issue-3124	197	186	materialslong	materialslong	NOUN
issue-3124	197	187	-	-	PUNCT
issue-3124	197	188	term	term	NOUN
issue-3124	197	189	aging	aging	NOUN
issue-3124	197	190	of	of	ADP
issue-3124	197	191	wine	wine	NOUN
issue-3124	197	192	materials	material	NOUN
issue-3124	197	193	•the	•the	NOUN
issue-3124	197	194	object	object	NOUN
issue-3124	197	195	of	of	ADP
issue-3124	197	196	calculation	calculation	NOUN
issue-3124	197	197	is	be	AUX
issue-3124	197	198	wine	wine	NOUN
issue-3124	197	199	in	in	ADP
issue-3124	197	200	bottles	bottle	NOUN
issue-3124	197	201	or	or	CCONJ
issue-3124	197	202	barrelswine	barrelswine	ADP
issue-3124	197	203	bottling	bottle	VERB
issue-3124	197	204	baltic	baltic	ADJ
issue-3124	197	205	journal	journal	PROPN
issue-3124	197	206	of	of	ADP
issue-3124	197	207	economic	economic	ADJ
issue-3124	197	208	studies	study	NOUN
issue-3124	197	209	241	241	NUM
issue-3124	197	210	vol	vol	NOUN
issue-3124	197	211	.	.	PROPN
issue-3124	197	212	11	11	NUM
issue-3124	198	1	no	no	NOUN
issue-3124	198	2	.	.	NOUN
issue-3124	198	3	5	5	NUM
issue-3124	198	4	,	,	PUNCT
issue-3124	198	5	2025	2025	NUM
issue-3124	198	6	–	–	PUNCT
issue-3124	198	7	other	other	ADJ
issue-3124	198	8	expenses	expense	NOUN
issue-3124	198	9	related	relate	VERB
issue-3124	198	10	to	to	ADP
issue-3124	198	11	production	production	NOUN
issue-3124	198	12	;	;	PUNCT
issue-3124	198	13	–	–	PUNCT
issue-3124	198	14	costs	cost	NOUN
issue-3124	198	15	of	of	ADP
issue-3124	198	16	commercial	commercial	ADJ
issue-3124	198	17	activity	activity	NOUN
issue-3124	198	18	.	.	PUNCT
issue-3124	199	1	in	in	ADP
issue-3124	199	2	the	the	DET
issue-3124	199	3	process	process	NOUN
issue-3124	199	4	of	of	ADP
issue-3124	199	5	organising	organise	VERB
issue-3124	199	6	the	the	DET
issue-3124	199	7	generation	generation	NOUN
issue-3124	199	8	and	and	CCONJ
issue-3124	199	9	distribution	distribution	NOUN
issue-3124	199	10	of	of	ADP
issue-3124	199	11	income	income	NOUN
issue-3124	199	12	,	,	PUNCT
issue-3124	199	13	it	it	PRON
issue-3124	199	14	is	be	AUX
issue-3124	199	15	important	important	ADJ
issue-3124	199	16	to	to	PART
issue-3124	199	17	take	take	VERB
issue-3124	199	18	into	into	ADP
issue-3124	199	19	account	account	NOUN
issue-3124	199	20	such	such	ADJ
issue-3124	199	21	factors	factor	NOUN
issue-3124	199	22	as	as	ADP
issue-3124	199	23	the	the	DET
issue-3124	199	24	size	size	NOUN
issue-3124	199	25	of	of	ADP
issue-3124	199	26	the	the	DET
issue-3124	199	27	company	company	NOUN
issue-3124	199	28	,	,	PUNCT
issue-3124	199	29	its	its	PRON
issue-3124	199	30	form	form	NOUN
issue-3124	199	31	of	of	ADP
issue-3124	199	32	ownership	ownership	NOUN
issue-3124	199	33	,	,	PUNCT
issue-3124	199	34	organisational	organisational	ADJ
issue-3124	199	35	and	and	CCONJ
issue-3124	199	36	legal	legal	ADJ
issue-3124	199	37	structure	structure	NOUN
issue-3124	199	38	,	,	PUNCT
issue-3124	199	39	and	and	CCONJ
issue-3124	199	40	the	the	DET
issue-3124	199	41	number	number	NOUN
issue-3124	199	42	of	of	ADP
issue-3124	199	43	founders	founder	NOUN
issue-3124	199	44	.	.	PUNCT
issue-3124	200	1	it	it	PRON
issue-3124	200	2	is	be	AUX
issue-3124	200	3	recommended	recommend	VERB
issue-3124	200	4	that	that	SCONJ
issue-3124	200	5	companies	company	NOUN
issue-3124	200	6	undertake	undertake	VERB
issue-3124	200	7	regular	regular	ADJ
issue-3124	200	8	analysis	analysis	NOUN
issue-3124	200	9	of	of	ADP
issue-3124	200	10	the	the	DET
issue-3124	200	11	composition	composition	NOUN
issue-3124	200	12	and	and	CCONJ
issue-3124	200	13	dynamics	dynamic	NOUN
issue-3124	200	14	of	of	ADP
issue-3124	200	15	income	income	NOUN
issue-3124	200	16	,	,	PUNCT
issue-3124	200	17	with	with	ADP
issue-3124	200	18	a	a	DET
issue-3124	200	19	view	view	NOUN
issue-3124	200	20	to	to	ADP
issue-3124	200	21	enhancing	enhance	VERB
issue-3124	200	22	comprehension	comprehension	NOUN
issue-3124	200	23	of	of	ADP
issue-3124	200	24	its	its	PRON
issue-3124	200	25	constituent	constituent	ADJ
issue-3124	200	26	elements	element	NOUN
issue-3124	200	27	and	and	CCONJ
issue-3124	200	28	prevailing	prevail	VERB
issue-3124	200	29	trends	trend	NOUN
issue-3124	200	30	.	.	PUNCT
issue-3124	201	1	a	a	DET
issue-3124	201	2	fundamental	fundamental	ADJ
issue-3124	201	3	objective	objective	NOUN
issue-3124	201	4	of	of	ADP
issue-3124	201	5	financial	financial	ADJ
issue-3124	201	6	planning	planning	NOUN
issue-3124	201	7	is	be	AUX
issue-3124	201	8	the	the	DET
issue-3124	201	9	identification	identification	NOUN
issue-3124	201	10	and	and	CCONJ
issue-3124	201	11	utilisation	utilisation	NOUN
issue-3124	201	12	of	of	ADP
issue-3124	201	13	reserves	reserve	NOUN
issue-3124	201	14	to	to	PART
issue-3124	201	15	augment	augment	VERB
issue-3124	201	16	income	income	NOUN
issue-3124	201	17	through	through	ADP
issue-3124	201	18	the	the	DET
issue-3124	201	19	effective	effective	ADJ
issue-3124	201	20	utilisation	utilisation	NOUN
issue-3124	201	21	of	of	ADP
issue-3124	201	22	material	material	NOUN
issue-3124	201	23	,	,	PUNCT
issue-3124	201	24	labour	labour	NOUN
issue-3124	201	25	and	and	CCONJ
issue-3124	201	26	financial	financial	ADJ
issue-3124	201	27	resources	resource	NOUN
issue-3124	201	28	.	.	PUNCT
issue-3124	202	1	increasing	increase	VERB
issue-3124	202	2	the	the	DET
issue-3124	202	3	efficiency	efficiency	NOUN
issue-3124	202	4	of	of	ADP
issue-3124	202	5	sales	sale	NOUN
issue-3124	202	6	can	can	AUX
issue-3124	202	7	also	also	ADV
issue-3124	202	8	be	be	AUX
issue-3124	202	9	achieved	achieve	VERB
issue-3124	202	10	by	by	ADP
issue-3124	202	11	finding	find	VERB
issue-3124	202	12	more	more	ADV
issue-3124	202	13	profitable	profitable	ADJ
issue-3124	202	14	partners	partner	NOUN
issue-3124	202	15	for	for	ADP
issue-3124	202	16	the	the	DET
issue-3124	202	17	sale	sale	NOUN
issue-3124	202	18	of	of	ADP
issue-3124	202	19	products	product	NOUN
issue-3124	202	20	or	or	CCONJ
issue-3124	202	21	improving	improve	VERB
issue-3124	202	22	the	the	DET
issue-3124	202	23	quality	quality	NOUN
issue-3124	202	24	of	of	ADP
issue-3124	202	25	customer	customer	NOUN
issue-3124	202	26	service	service	NOUN
issue-3124	202	27	(	(	PUNCT
issue-3124	202	28	potryvayeva	potryvayeva	PROPN
issue-3124	202	29	,	,	PUNCT
issue-3124	202	30	khristenko	khristenko	PROPN
issue-3124	202	31	,	,	PUNCT
issue-3124	202	32	havaleshko	havaleshko	ADJ
issue-3124	202	33	,	,	PUNCT
issue-3124	202	34	2017	2017	NUM
issue-3124	202	35	)	)	PUNCT
issue-3124	202	36	.	.	PUNCT
issue-3124	203	1	to	to	PART
issue-3124	203	2	summarise	summarise	VERB
issue-3124	203	3	the	the	DET
issue-3124	203	4	findings	finding	NOUN
issue-3124	203	5	of	of	ADP
issue-3124	203	6	the	the	DET
issue-3124	203	7	study	study	NOUN
issue-3124	203	8	,	,	PUNCT
issue-3124	203	9	it	it	PRON
issue-3124	203	10	is	be	AUX
issue-3124	203	11	important	important	ADJ
issue-3124	203	12	to	to	PART
issue-3124	203	13	note	note	VERB
issue-3124	203	14	that	that	SCONJ
issue-3124	203	15	cost	cost	NOUN
issue-3124	203	16	accounting	accounting	NOUN
issue-3124	203	17	in	in	ADP
issue-3124	203	18	winemaking	winemaking	NOUN
issue-3124	203	19	necessitates	necessitate	VERB
issue-3124	203	20	not	not	PART
issue-3124	203	21	only	only	ADV
issue-3124	203	22	the	the	DET
issue-3124	203	23	adaptation	adaptation	NOUN
issue-3124	203	24	of	of	ADP
issue-3124	203	25	widely	widely	ADV
issue-3124	203	26	accepted	accept	VERB
issue-3124	203	27	methods	method	NOUN
issue-3124	203	28	to	to	ADP
issue-3124	203	29	industry	industry	NOUN
issue-3124	203	30	-	-	PUNCT
issue-3124	203	31	specific	specific	ADJ
issue-3124	203	32	requirements	requirement	NOUN
issue-3124	203	33	,	,	PUNCT
issue-3124	203	34	but	but	CCONJ
issue-3124	203	35	also	also	ADV
issue-3124	203	36	the	the	DET
issue-3124	203	37	establishment	establishment	NOUN
issue-3124	203	38	of	of	ADP
issue-3124	203	39	an	an	DET
issue-3124	203	40	accounting	accounting	NOUN
issue-3124	203	41	model	model	NOUN
issue-3124	203	42	that	that	PRON
issue-3124	203	43	is	be	AUX
issue-3124	203	44	capable	capable	ADJ
issue-3124	203	45	of	of	ADP
issue-3124	203	46	accurately	accurately	ADV
issue-3124	203	47	reflecting	reflect	VERB
issue-3124	203	48	real	real	ADJ
issue-3124	203	49	costs	cost	NOUN
issue-3124	203	50	at	at	ADP
issue-3124	203	51	all	all	DET
issue-3124	203	52	stages	stage	NOUN
issue-3124	203	53	of	of	ADP
issue-3124	203	54	production	production	NOUN
issue-3124	203	55	,	,	PUNCT
issue-3124	203	56	from	from	ADP
issue-3124	203	57	the	the	DET
issue-3124	203	58	cultivation	cultivation	NOUN
issue-3124	203	59	of	of	ADP
issue-3124	203	60	grapes	grape	NOUN
issue-3124	203	61	to	to	ADP
issue-3124	203	62	the	the	DET
issue-3124	203	63	bottling	bottling	NOUN
issue-3124	203	64	of	of	ADP
issue-3124	203	65	finished	finished	ADJ
issue-3124	203	66	products	product	NOUN
issue-3124	203	67	.	.	PUNCT
issue-3124	204	1	consequently	consequently	ADV
issue-3124	204	2	,	,	PUNCT
issue-3124	204	3	the	the	DET
issue-3124	204	4	findings	finding	NOUN
issue-3124	204	5	of	of	ADP
issue-3124	204	6	this	this	DET
issue-3124	204	7	study	study	NOUN
issue-3124	204	8	are	be	AUX
issue-3124	204	9	of	of	ADP
issue-3124	204	10	both	both	CCONJ
issue-3124	204	11	theoretical	theoretical	ADJ
issue-3124	204	12	and	and	CCONJ
issue-3124	204	13	applied	applied	ADJ
issue-3124	204	14	value	value	NOUN
issue-3124	204	15	,	,	PUNCT
issue-3124	204	16	as	as	SCONJ
issue-3124	204	17	they	they	PRON
issue-3124	204	18	can	can	AUX
issue-3124	204	19	be	be	AUX
issue-3124	204	20	used	use	VERB
issue-3124	204	21	as	as	ADP
issue-3124	204	22	a	a	DET
issue-3124	204	23	basis	basis	NOUN
issue-3124	204	24	for	for	ADP
issue-3124	204	25	improving	improve	VERB
issue-3124	204	26	the	the	DET
issue-3124	204	27	accounting	accounting	NOUN
issue-3124	204	28	policies	policy	NOUN
issue-3124	204	29	of	of	ADP
issue-3124	204	30	enterprises	enterprise	NOUN
issue-3124	204	31	,	,	PUNCT
issue-3124	204	32	developing	develop	VERB
issue-3124	204	33	standards	standard	NOUN
issue-3124	204	34	and	and	CCONJ
issue-3124	204	35	guidelines	guideline	NOUN
issue-3124	204	36	for	for	ADP
issue-3124	204	37	the	the	DET
issue-3124	204	38	industry	industry	NOUN
issue-3124	204	39	,	,	PUNCT
issue-3124	204	40	as	as	ADV
issue-3124	204	41	well	well	ADV
issue-3124	204	42	as	as	ADP
issue-3124	204	43	further	further	ADJ
issue-3124	204	44	research	research	NOUN
issue-3124	204	45	in	in	ADP
issue-3124	204	46	the	the	DET
issue-3124	204	47	field	field	NOUN
issue-3124	204	48	of	of	ADP
issue-3124	204	49	management	management	NOUN
issue-3124	204	50	accounting	accounting	NOUN
issue-3124	204	51	of	of	ADP
issue-3124	204	52	wineries	winery	NOUN
issue-3124	204	53	.	.	PUNCT
issue-3124	205	1	5	5	X
issue-3124	205	2	.	.	X
issue-3124	205	3	discussion	discussion	NOUN
issue-3124	205	4	a	a	DET
issue-3124	205	5	study	study	NOUN
issue-3124	205	6	of	of	ADP
issue-3124	205	7	optimal	optimal	ADJ
issue-3124	205	8	cost	cost	NOUN
issue-3124	205	9	accounting	accounting	NOUN
issue-3124	205	10	models	model	NOUN
issue-3124	205	11	in	in	ADP
issue-3124	205	12	winemaking	winemaking	NOUN
issue-3124	205	13	found	find	VERB
issue-3124	205	14	that	that	SCONJ
issue-3124	205	15	effective	effective	ADJ
issue-3124	205	16	cost	cost	NOUN
issue-3124	205	17	management	management	NOUN
issue-3124	205	18	requires	require	VERB
issue-3124	205	19	a	a	DET
issue-3124	205	20	flexible	flexible	ADJ
issue-3124	205	21	approach	approach	NOUN
issue-3124	205	22	that	that	PRON
issue-3124	205	23	considers	consider	VERB
issue-3124	205	24	the	the	DET
issue-3124	205	25	industry	industry	NOUN
issue-3124	205	26	's	's	PART
issue-3124	205	27	specifics	specific	NOUN
issue-3124	205	28	,	,	PUNCT
issue-3124	205	29	the	the	DET
issue-3124	205	30	seasonal	seasonal	ADJ
issue-3124	205	31	nature	nature	NOUN
issue-3124	205	32	of	of	ADP
issue-3124	205	33	production	production	NOUN
issue-3124	205	34	,	,	PUNCT
issue-3124	205	35	and	and	CCONJ
issue-3124	205	36	the	the	DET
issue-3124	205	37	biological	biological	ADJ
issue-3124	205	38	characteristics	characteristic	NOUN
issue-3124	205	39	of	of	ADP
issue-3124	205	40	raw	raw	ADJ
issue-3124	205	41	materials	material	NOUN
issue-3124	205	42	.	.	PUNCT
issue-3124	206	1	current	current	ADJ
issue-3124	206	2	practice	practice	NOUN
issue-3124	206	3	mainly	mainly	ADV
issue-3124	206	4	focuses	focus	VERB
issue-3124	206	5	on	on	ADP
issue-3124	206	6	standard	standard	ADJ
issue-3124	206	7	accounting	accounting	NOUN
issue-3124	206	8	models	model	NOUN
issue-3124	206	9	,	,	PUNCT
issue-3124	206	10	which	which	PRON
issue-3124	206	11	do	do	AUX
issue-3124	206	12	not	not	PART
issue-3124	206	13	always	always	ADV
issue-3124	206	14	accurately	accurately	ADV
issue-3124	206	15	reflect	reflect	VERB
issue-3124	206	16	real	real	ADJ
issue-3124	206	17	industry	industry	NOUN
issue-3124	206	18	processes	process	NOUN
issue-3124	206	19	.	.	PUNCT
issue-3124	207	1	unlike	unlike	ADP
issue-3124	207	2	other	other	ADJ
issue-3124	207	3	industries	industry	NOUN
issue-3124	207	4	,	,	PUNCT
issue-3124	207	5	winemaking	winemaking	NOUN
issue-3124	207	6	requires	require	VERB
issue-3124	207	7	the	the	DET
issue-3124	207	8	complex	complex	ADJ
issue-3124	207	9	structure	structure	NOUN
issue-3124	207	10	of	of	ADP
issue-3124	207	11	production	production	NOUN
issue-3124	207	12	,	,	PUNCT
issue-3124	207	13	with	with	ADP
issue-3124	207	14	its	its	PRON
issue-3124	207	15	numerous	numerous	ADJ
issue-3124	207	16	processing	processing	NOUN
issue-3124	207	17	stages	stage	NOUN
issue-3124	207	18	,	,	PUNCT
issue-3124	207	19	to	to	PART
issue-3124	207	20	be	be	AUX
issue-3124	207	21	taken	take	VERB
issue-3124	207	22	into	into	ADP
issue-3124	207	23	account	account	NOUN
issue-3124	207	24	.	.	PUNCT
issue-3124	208	1	while	while	SCONJ
issue-3124	208	2	the	the	DET
issue-3124	208	3	introduction	introduction	NOUN
issue-3124	208	4	of	of	ADP
issue-3124	208	5	automated	automate	VERB
issue-3124	208	6	accounting	accounting	NOUN
issue-3124	208	7	systems	system	NOUN
issue-3124	208	8	increases	increase	VERB
issue-3124	208	9	transparency	transparency	NOUN
issue-3124	208	10	and	and	CCONJ
issue-3124	208	11	data	datum	NOUN
issue-3124	208	12	accuracy	accuracy	NOUN
issue-3124	208	13	,	,	PUNCT
issue-3124	208	14	it	it	PRON
issue-3124	208	15	requires	require	VERB
issue-3124	208	16	adaptation	adaptation	NOUN
issue-3124	208	17	to	to	ADP
issue-3124	208	18	industry	industry	NOUN
issue-3124	208	19	specifics	specific	NOUN
issue-3124	208	20	.	.	PUNCT
issue-3124	209	1	typical	typical	ADJ
issue-3124	209	2	accounting	accounting	NOUN
issue-3124	209	3	programmes	programme	NOUN
issue-3124	209	4	often	often	ADV
issue-3124	209	5	fail	fail	VERB
issue-3124	209	6	to	to	PART
issue-3124	209	7	consider	consider	VERB
issue-3124	209	8	nuances	nuance	NOUN
issue-3124	209	9	such	such	ADJ
issue-3124	209	10	as	as	ADP
issue-3124	209	11	fermentation	fermentation	NOUN
issue-3124	209	12	losses	loss	NOUN
issue-3124	209	13	,	,	PUNCT
issue-3124	209	14	volume	volume	NOUN
issue-3124	209	15	changes	change	NOUN
issue-3124	209	16	during	during	ADP
issue-3124	209	17	the	the	DET
issue-3124	209	18	ageing	age	VERB
issue-3124	209	19	stage	stage	NOUN
issue-3124	209	20	and	and	CCONJ
issue-3124	209	21	the	the	DET
issue-3124	209	22	impact	impact	NOUN
issue-3124	209	23	of	of	ADP
issue-3124	209	24	biological	biological	ADJ
issue-3124	209	25	transformations	transformation	NOUN
issue-3124	209	26	on	on	ADP
issue-3124	209	27	production	production	NOUN
issue-3124	209	28	costs	cost	NOUN
issue-3124	209	29	.	.	PUNCT
issue-3124	210	1	the	the	DET
issue-3124	210	2	methodological	methodological	ADJ
issue-3124	210	3	basis	basis	NOUN
issue-3124	210	4	for	for	ADP
issue-3124	210	5	the	the	DET
issue-3124	210	6	valuation	valuation	NOUN
issue-3124	210	7	of	of	ADP
issue-3124	210	8	wine	wine	NOUN
issue-3124	210	9	products	product	NOUN
issue-3124	210	10	involves	involve	VERB
issue-3124	210	11	an	an	DET
issue-3124	210	12	integrated	integrated	ADJ
issue-3124	210	13	approach	approach	NOUN
issue-3124	210	14	that	that	PRON
issue-3124	210	15	includes	include	VERB
issue-3124	210	16	both	both	CCONJ
issue-3124	210	17	direct	direct	ADJ
issue-3124	210	18	production	production	NOUN
issue-3124	210	19	costs	cost	NOUN
issue-3124	210	20	and	and	CCONJ
issue-3124	210	21	indirect	indirect	ADJ
issue-3124	210	22	costs	cost	NOUN
issue-3124	210	23	,	,	PUNCT
issue-3124	210	24	which	which	PRON
issue-3124	210	25	are	be	AUX
issue-3124	210	26	distributed	distribute	VERB
issue-3124	210	27	taking	take	VERB
issue-3124	210	28	into	into	ADP
issue-3124	210	29	account	account	NOUN
issue-3124	210	30	the	the	DET
issue-3124	210	31	specifics	specific	NOUN
issue-3124	210	32	of	of	ADP
issue-3124	210	33	the	the	DET
issue-3124	210	34	stages	stage	NOUN
issue-3124	210	35	of	of	ADP
issue-3124	210	36	the	the	DET
issue-3124	210	37	technological	technological	ADJ
issue-3124	210	38	process	process	NOUN
issue-3124	210	39	.	.	PUNCT
issue-3124	211	1	a	a	DET
issue-3124	211	2	pivotal	pivotal	ADJ
issue-3124	211	3	element	element	NOUN
issue-3124	211	4	in	in	ADP
issue-3124	211	5	this	this	DET
issue-3124	211	6	regard	regard	NOUN
issue-3124	211	7	pertains	pertain	VERB
issue-3124	211	8	to	to	ADP
issue-3124	211	9	the	the	DET
issue-3124	211	10	precise	precise	ADJ
issue-3124	211	11	determination	determination	NOUN
issue-3124	211	12	of	of	ADP
issue-3124	211	13	the	the	DET
issue-3124	211	14	moment	moment	NOUN
issue-3124	211	15	of	of	ADP
issue-3124	211	16	transition	transition	NOUN
issue-3124	211	17	from	from	ADP
issue-3124	211	18	semi	semi	ADJ
issue-3124	211	19	-	-	ADJ
issue-3124	211	20	finished	finished	ADJ
issue-3124	211	21	to	to	ADP
issue-3124	211	22	finished	finished	ADJ
issue-3124	211	23	products	product	NOUN
issue-3124	211	24	,	,	PUNCT
issue-3124	211	25	a	a	DET
issue-3124	211	26	process	process	NOUN
issue-3124	211	27	that	that	PRON
issue-3124	211	28	wields	wield	VERB
issue-3124	211	29	a	a	DET
issue-3124	211	30	considerable	considerable	ADJ
issue-3124	211	31	influence	influence	NOUN
issue-3124	211	32	on	on	ADP
issue-3124	211	33	the	the	DET
issue-3124	211	34	reliability	reliability	NOUN
issue-3124	211	35	of	of	ADP
issue-3124	211	36	financial	financial	ADJ
issue-3124	211	37	statements	statement	NOUN
issue-3124	211	38	and	and	CCONJ
issue-3124	211	39	the	the	DET
issue-3124	211	40	efficiency	efficiency	NOUN
issue-3124	211	41	of	of	ADP
issue-3124	211	42	subsequent	subsequent	ADJ
issue-3124	211	43	economic	economic	ADJ
issue-3124	211	44	analysis	analysis	NOUN
issue-3124	211	45	.	.	PUNCT
issue-3124	212	1	the	the	DET
issue-3124	212	2	issue	issue	NOUN
issue-3124	212	3	of	of	ADP
issue-3124	212	4	unifying	unify	VERB
issue-3124	212	5	cost	cost	NOUN
issue-3124	212	6	models	model	NOUN
issue-3124	212	7	for	for	ADP
issue-3124	212	8	enterprises	enterprise	NOUN
issue-3124	212	9	with	with	ADP
issue-3124	212	10	different	different	ADJ
issue-3124	212	11	scales	scale	NOUN
issue-3124	212	12	of	of	ADP
issue-3124	212	13	activity	activity	NOUN
issue-3124	212	14	remains	remain	VERB
issue-3124	212	15	problematic	problematic	ADJ
issue-3124	212	16	.	.	PUNCT
issue-3124	213	1	the	the	DET
issue-3124	213	2	potential	potential	NOUN
issue-3124	213	3	for	for	ADP
issue-3124	213	4	integrating	integrate	VERB
issue-3124	213	5	elements	element	NOUN
issue-3124	213	6	of	of	ADP
issue-3124	213	7	regulatory	regulatory	ADJ
issue-3124	213	8	and	and	CCONJ
issue-3124	213	9	process	process	NOUN
issue-3124	213	10	accounting	account	VERB
issue-3124	213	11	to	to	PART
issue-3124	213	12	enhance	enhance	VERB
issue-3124	213	13	the	the	DET
issue-3124	213	14	capacity	capacity	NOUN
issue-3124	213	15	of	of	ADP
issue-3124	213	16	the	the	DET
issue-3124	213	17	cost	cost	NOUN
issue-3124	213	18	management	management	NOUN
issue-3124	213	19	system	system	NOUN
issue-3124	213	20	is	be	AUX
issue-3124	213	21	also	also	ADV
issue-3124	213	22	a	a	DET
issue-3124	213	23	subject	subject	NOUN
issue-3124	213	24	of	of	ADP
issue-3124	213	25	interest	interest	NOUN
issue-3124	213	26	.	.	PUNCT
issue-3124	214	1	this	this	PRON
issue-3124	214	2	provides	provide	VERB
issue-3124	214	3	a	a	DET
issue-3124	214	4	foundation	foundation	NOUN
issue-3124	214	5	for	for	ADP
issue-3124	214	6	the	the	DET
issue-3124	214	7	subsequent	subsequent	ADJ
issue-3124	214	8	investigation	investigation	NOUN
issue-3124	214	9	of	of	ADP
issue-3124	214	10	adaptive	adaptive	ADJ
issue-3124	214	11	models	model	NOUN
issue-3124	214	12	derived	derive	VERB
issue-3124	214	13	from	from	ADP
issue-3124	214	14	data	datum	NOUN
issue-3124	214	15	originating	originate	VERB
issue-3124	214	16	from	from	ADP
issue-3124	214	17	automated	automate	VERB
issue-3124	214	18	systems	system	NOUN
issue-3124	214	19	and	and	CCONJ
issue-3124	214	20	digital	digital	ADJ
issue-3124	214	21	platforms	platform	NOUN
issue-3124	214	22	.	.	PUNCT
issue-3124	215	1	this	this	DET
issue-3124	215	2	study	study	NOUN
issue-3124	215	3	summarises	summarise	VERB
issue-3124	215	4	the	the	DET
issue-3124	215	5	aforementioned	aforementioned	ADJ
issue-3124	215	6	approaches	approach	NOUN
issue-3124	215	7	and	and	CCONJ
issue-3124	215	8	proposes	propose	VERB
issue-3124	215	9	a	a	DET
issue-3124	215	10	model	model	NOUN
issue-3124	215	11	adapted	adapt	VERB
issue-3124	215	12	to	to	ADP
issue-3124	215	13	the	the	DET
issue-3124	215	14	conditions	condition	NOUN
issue-3124	215	15	of	of	ADP
issue-3124	215	16	ukrainian	ukrainian	ADJ
issue-3124	215	17	wineries	winery	NOUN
issue-3124	215	18	.	.	PUNCT
issue-3124	216	1	the	the	DET
issue-3124	216	2	model	model	NOUN
issue-3124	216	3	takes	take	VERB
issue-3124	216	4	into	into	ADP
issue-3124	216	5	figure	figure	NOUN
issue-3124	216	6	6	6	NUM
issue-3124	216	7	.	.	PUNCT
issue-3124	217	1	costs	cost	NOUN
issue-3124	217	2	of	of	ADP
issue-3124	217	3	basic	basic	ADJ
issue-3124	217	4	production	production	NOUN
issue-3124	217	5	at	at	ADP
issue-3124	217	6	the	the	DET
issue-3124	217	7	wine	wine	NOUN
issue-3124	217	8	bottling	bottling	NOUN
issue-3124	217	9	section	section	NOUN
issue-3124	217	10	  	  	SPACE
issue-3124	217	11	core	core	NOUN
issue-3124	217	12	production	production	NOUN
issue-3124	217	13	costs	cost	NOUN
issue-3124	217	14	at	at	ADP
issue-3124	217	15	the	the	DET
issue-3124	217	16	wine	wine	NOUN
issue-3124	217	17	bottling	bottle	VERB
issue-3124	217	18	division	division	NOUN
issue-3124	217	19	table	table	NOUN
issue-3124	217	20	wine	wine	NOUN
issue-3124	217	21	,	,	PUNCT
issue-3124	217	22	red	red	ADJ
issue-3124	217	23	,	,	PUNCT
issue-3124	217	24	white	white	ADJ
issue-3124	217	25	,	,	PUNCT
issue-3124	217	26	rosé	rosé	NOUN
issue-3124	217	27	direct	direct	ADJ
issue-3124	217	28	production	production	NOUN
issue-3124	217	29	costs	cost	NOUN
issue-3124	217	30	:	:	PUNCT
issue-3124	217	31	semi	semi	ADJ
issue-3124	217	32	-	-	ADJ
issue-3124	217	33	finished	finished	ADJ
issue-3124	217	34	products	product	NOUN
issue-3124	217	35	(	(	PUNCT
issue-3124	217	36	wine	wine	NOUN
issue-3124	217	37	material	material	NOUN
issue-3124	217	38	)	)	PUNCT
issue-3124	217	39	direct	direct	ADJ
issue-3124	217	40	material	material	NOUN
issue-3124	217	41	production	production	NOUN
issue-3124	217	42	costs	cost	NOUN
issue-3124	217	43	excluding	exclude	VERB
issue-3124	217	44	return	return	NOUN
issue-3124	217	45	waste	waste	NOUN
issue-3124	217	46	:	:	PUNCT
issue-3124	217	47	raw	raw	ADJ
issue-3124	217	48	materials	material	NOUN
issue-3124	217	49	and	and	CCONJ
issue-3124	217	50	supplies	supply	NOUN
issue-3124	217	51	:	:	PUNCT
issue-3124	217	52	natural	natural	ADJ
issue-3124	217	53	cork	cork	NOUN
issue-3124	217	54	;	;	PUNCT
issue-3124	217	55	shrink	shrink	NOUN
issue-3124	217	56	cap	cap	NOUN
issue-3124	217	57	,	,	PUNCT
issue-3124	217	58	label	label	NOUN
issue-3124	217	59	containers	container	NOUN
issue-3124	217	60	and	and	CCONJ
issue-3124	217	61	packaging	packaging	NOUN
issue-3124	217	62	materials	material	NOUN
issue-3124	217	63	:	:	PUNCT
issue-3124	217	64	glass	glass	NOUN
issue-3124	217	65	bottle	bottle	NOUN
issue-3124	217	66	sparkling	sparkle	VERB
issue-3124	217	67	white	white	ADJ
issue-3124	217	68	wine	wine	NOUN
issue-3124	217	69	brut	brut	NOUN
issue-3124	217	70	direct	direct	ADJ
issue-3124	217	71	production	production	NOUN
issue-3124	217	72	costs	cost	NOUN
issue-3124	217	73	:	:	PUNCT
issue-3124	217	74	semi	semi	ADJ
issue-3124	217	75	-	-	ADJ
issue-3124	217	76	finished	finished	ADJ
issue-3124	217	77	products	product	NOUN
issue-3124	217	78	(	(	PUNCT
issue-3124	217	79	wine	wine	NOUN
issue-3124	217	80	material	material	NOUN
issue-3124	217	81	)	)	PUNCT
issue-3124	217	82	direct	direct	ADJ
issue-3124	217	83	material	material	NOUN
issue-3124	217	84	production	production	NOUN
issue-3124	217	85	costs	cost	NOUN
issue-3124	217	86	excluding	exclude	VERB
issue-3124	217	87	return	return	NOUN
issue-3124	217	88	waste	waste	NOUN
issue-3124	217	89	:	:	PUNCT
issue-3124	217	90	raw	raw	ADJ
issue-3124	217	91	materials	material	NOUN
issue-3124	217	92	and	and	CCONJ
issue-3124	217	93	supplies	supply	NOUN
issue-3124	217	94	:	:	PUNCT
issue-3124	217	95	label	label	NOUN
issue-3124	217	96	,	,	PUNCT
issue-3124	217	97	agglomerated	agglomerated	ADJ
issue-3124	217	98	cork	cork	NOUN
issue-3124	217	99	,	,	PUNCT
issue-3124	217	100	mousse	mousse	NOUN
issue-3124	217	101	,	,	PUNCT
issue-3124	217	102	sparkling	sparkle	VERB
issue-3124	217	103	wine	wine	NOUN
issue-3124	217	104	foil	foil	NOUN
issue-3124	217	105	containers	container	NOUN
issue-3124	217	106	and	and	CCONJ
issue-3124	217	107	packaging	packaging	NOUN
issue-3124	217	108	materials	material	NOUN
issue-3124	217	109	:	:	PUNCT
issue-3124	217	110	glass	glass	NOUN
issue-3124	217	111	bottle	bottle	NOUN
issue-3124	217	112	other	other	ADJ
issue-3124	217	113	materials	material	NOUN
issue-3124	217	114	:	:	PUNCT
issue-3124	217	115	excise	excise	NOUN
issue-3124	217	116	tax	tax	NOUN
issue-3124	217	117	stamp	stamp	PROPN
issue-3124	217	118	baltic	baltic	PROPN
issue-3124	217	119	journal	journal	PROPN
issue-3124	217	120	of	of	ADP
issue-3124	217	121	economic	economic	ADJ
issue-3124	217	122	studies	study	NOUN
issue-3124	217	123	242	242	NUM
issue-3124	217	124	vol	vol	NOUN
issue-3124	217	125	.	.	PUNCT
issue-3124	217	126	11	11	NUM
issue-3124	218	1	no	no	NOUN
issue-3124	218	2	.	.	NOUN
issue-3124	218	3	5	5	NUM
issue-3124	218	4	,	,	PUNCT
issue-3124	218	5	2025	2025	NUM
issue-3124	218	6	account	account	VERB
issue-3124	218	7	the	the	DET
issue-3124	218	8	batch	batch	NOUN
issue-3124	218	9	production	production	NOUN
issue-3124	218	10	structure	structure	NOUN
issue-3124	218	11	,	,	PUNCT
issue-3124	218	12	the	the	DET
issue-3124	218	13	specifics	specific	NOUN
issue-3124	218	14	of	of	ADP
issue-3124	218	15	accounting	account	VERB
issue-3124	218	16	for	for	ADP
issue-3124	218	17	semi	semi	ADJ
issue-3124	218	18	-	-	ADJ
issue-3124	218	19	finished	finished	ADJ
issue-3124	218	20	products	product	NOUN
issue-3124	218	21	,	,	PUNCT
issue-3124	218	22	and	and	CCONJ
issue-3124	218	23	the	the	DET
issue-3124	218	24	integration	integration	NOUN
issue-3124	218	25	of	of	ADP
issue-3124	218	26	digital	digital	ADJ
issue-3124	218	27	solutions	solution	NOUN
issue-3124	218	28	into	into	ADP
issue-3124	218	29	internal	internal	ADJ
issue-3124	218	30	cost	cost	NOUN
issue-3124	218	31	control	control	NOUN
issue-3124	218	32	.	.	PUNCT
issue-3124	219	1	6	6	X
issue-3124	219	2	.	.	X
issue-3124	219	3	conclusions	conclusion	NOUN
issue-3124	219	4	to	to	PART
issue-3124	219	5	summarise	summarise	VERB
issue-3124	219	6	the	the	DET
issue-3124	219	7	preceding	precede	VERB
issue-3124	219	8	discussion	discussion	NOUN
issue-3124	219	9	,	,	PUNCT
issue-3124	219	10	it	it	PRON
issue-3124	219	11	is	be	AUX
issue-3124	219	12	evident	evident	ADJ
issue-3124	219	13	that	that	SCONJ
issue-3124	219	14	cost	cost	NOUN
issue-3124	219	15	accounting	accounting	NOUN
issue-3124	219	16	models	model	NOUN
issue-3124	219	17	employed	employ	VERB
issue-3124	219	18	in	in	ADP
issue-3124	219	19	the	the	DET
issue-3124	219	20	context	context	NOUN
issue-3124	219	21	of	of	ADP
issue-3124	219	22	winemaking	winemaking	NOUN
issue-3124	219	23	must	must	AUX
issue-3124	219	24	be	be	AUX
issue-3124	219	25	tailored	tailor	VERB
issue-3124	219	26	to	to	ADP
issue-3124	219	27	the	the	DET
issue-3124	219	28	unique	unique	ADJ
issue-3124	219	29	characteristics	characteristic	NOUN
issue-3124	219	30	of	of	ADP
issue-3124	219	31	the	the	DET
issue-3124	219	32	production	production	NOUN
issue-3124	219	33	process	process	NOUN
issue-3124	219	34	.	.	PUNCT
issue-3124	220	1	this	this	PRON
issue-3124	220	2	entails	entail	VERB
issue-3124	220	3	a	a	DET
issue-3124	220	4	consideration	consideration	NOUN
issue-3124	220	5	of	of	ADP
issue-3124	220	6	the	the	DET
issue-3124	220	7	biological	biological	ADJ
issue-3124	220	8	properties	property	NOUN
issue-3124	220	9	of	of	ADP
issue-3124	220	10	raw	raw	ADJ
issue-3124	220	11	materials	material	NOUN
issue-3124	220	12	(	(	PUNCT
issue-3124	220	13	grapes	grape	NOUN
issue-3124	220	14	)	)	PUNCT
issue-3124	220	15	,	,	PUNCT
issue-3124	220	16	the	the	DET
issue-3124	220	17	duration	duration	NOUN
issue-3124	220	18	of	of	ADP
issue-3124	220	19	technological	technological	ADJ
issue-3124	220	20	cycles	cycle	NOUN
issue-3124	220	21	,	,	PUNCT
issue-3124	220	22	and	and	CCONJ
issue-3124	220	23	the	the	DET
issue-3124	220	24	various	various	ADJ
issue-3124	220	25	stages	stage	NOUN
issue-3124	220	26	of	of	ADP
issue-3124	220	27	processing	processing	NOUN
issue-3124	220	28	.	.	PUNCT
issue-3124	221	1	this	this	PRON
issue-3124	221	2	necessitates	necessitate	VERB
issue-3124	221	3	the	the	DET
issue-3124	221	4	adaptation	adaptation	NOUN
issue-3124	221	5	of	of	ADP
issue-3124	221	6	general	general	ADJ
issue-3124	221	7	methodological	methodological	ADJ
issue-3124	221	8	approaches	approach	NOUN
issue-3124	221	9	to	to	ADP
issue-3124	221	10	the	the	DET
issue-3124	221	11	conditions	condition	NOUN
issue-3124	221	12	of	of	ADP
issue-3124	221	13	the	the	DET
issue-3124	221	14	industry	industry	NOUN
issue-3124	221	15	,	,	PUNCT
issue-3124	221	16	with	with	ADP
issue-3124	221	17	the	the	DET
issue-3124	221	18	legal	legal	ADJ
issue-3124	221	19	status	status	NOUN
issue-3124	221	20	of	of	ADP
issue-3124	221	21	enterprises	enterprise	NOUN
issue-3124	221	22	being	be	AUX
issue-3124	221	23	taken	take	VERB
issue-3124	221	24	into	into	ADP
issue-3124	221	25	account	account	NOUN
issue-3124	221	26	in	in	ADP
issue-3124	221	27	accordance	accordance	NOUN
issue-3124	221	28	with	with	ADP
issue-3124	221	29	the	the	DET
issue-3124	221	30	requirements	requirement	NOUN
issue-3124	221	31	of	of	ADP
issue-3124	221	32	the	the	DET
issue-3124	221	33	law	law	NOUN
issue-3124	221	34	of	of	ADP
issue-3124	221	35	ukraine	ukraine	NOUN
issue-3124	221	36	"	"	PUNCT
issue-3124	221	37	on	on	ADP
issue-3124	221	38	accounting	accounting	NOUN
issue-3124	221	39	and	and	CCONJ
issue-3124	221	40	financial	financial	ADJ
issue-3124	221	41	reporting	reporting	NOUN
issue-3124	221	42	in	in	ADP
issue-3124	221	43	ukraine	ukraine	NOUN
issue-3124	221	44	"	"	PUNCT
issue-3124	221	45	.	.	PUNCT
issue-3124	222	1	the	the	DET
issue-3124	222	2	type	type	NOUN
issue-3124	222	3	of	of	ADP
issue-3124	222	4	enterprise	enterprise	NOUN
issue-3124	222	5	determines	determine	VERB
issue-3124	222	6	the	the	DET
issue-3124	222	7	scope	scope	NOUN
issue-3124	222	8	and	and	CCONJ
issue-3124	222	9	format	format	NOUN
issue-3124	222	10	of	of	ADP
issue-3124	222	11	accounting	accounting	NOUN
issue-3124	222	12	information	information	NOUN
issue-3124	222	13	.	.	PUNCT
issue-3124	223	1	the	the	DET
issue-3124	223	2	optimal	optimal	ADJ
issue-3124	223	3	approach	approach	NOUN
issue-3124	223	4	for	for	ADP
issue-3124	223	5	wineries	winery	NOUN
issue-3124	223	6	is	be	AUX
issue-3124	223	7	a	a	DET
issue-3124	223	8	combination	combination	NOUN
issue-3124	223	9	of	of	ADP
issue-3124	223	10	normative	normative	ADJ
issue-3124	223	11	and	and	CCONJ
issue-3124	223	12	preliminary	preliminary	ADJ
issue-3124	223	13	accounting	accounting	NOUN
issue-3124	223	14	methods	method	NOUN
issue-3124	223	15	,	,	PUNCT
issue-3124	223	16	which	which	PRON
issue-3124	223	17	facilitates	facilitate	VERB
issue-3124	223	18	cost	cost	NOUN
issue-3124	223	19	control	control	NOUN
issue-3124	223	20	at	at	ADP
issue-3124	223	21	each	each	DET
issue-3124	223	22	stage	stage	NOUN
issue-3124	223	23	of	of	ADP
issue-3124	223	24	production	production	NOUN
issue-3124	223	25	and	and	CCONJ
issue-3124	223	26	the	the	DET
issue-3124	223	27	establishment	establishment	NOUN
issue-3124	223	28	of	of	ADP
issue-3124	223	29	a	a	DET
issue-3124	223	30	reliable	reliable	ADJ
issue-3124	223	31	cost	cost	NOUN
issue-3124	223	32	of	of	ADP
issue-3124	223	33	production	production	NOUN
issue-3124	223	34	.	.	PUNCT
issue-3124	224	1	the	the	DET
issue-3124	224	2	study	study	NOUN
issue-3124	224	3	allowed	allow	VERB
issue-3124	224	4	solving	solve	VERB
issue-3124	224	5	the	the	DET
issue-3124	224	6	tasks	task	NOUN
issue-3124	224	7	set	set	VERB
issue-3124	224	8	and	and	CCONJ
issue-3124	224	9	forming	form	VERB
issue-3124	224	10	the	the	DET
issue-3124	224	11	following	following	ADJ
issue-3124	224	12	conclusions	conclusion	NOUN
issue-3124	224	13	:	:	PUNCT
issue-3124	224	14	in	in	ADP
issue-3124	224	15	the	the	DET
issue-3124	224	16	course	course	NOUN
issue-3124	224	17	of	of	ADP
issue-3124	224	18	the	the	DET
issue-3124	224	19	analysis	analysis	NOUN
issue-3124	224	20	of	of	ADP
issue-3124	224	21	the	the	DET
issue-3124	224	22	regulatory	regulatory	ADJ
issue-3124	224	23	framework	framework	NOUN
issue-3124	224	24	governing	govern	VERB
issue-3124	224	25	winemaking	winemaking	NOUN
issue-3124	224	26	activities	activity	NOUN
issue-3124	224	27	,	,	PUNCT
issue-3124	224	28	the	the	DET
issue-3124	224	29	authors	author	NOUN
issue-3124	224	30	consider	consider	VERB
issue-3124	224	31	the	the	DET
issue-3124	224	32	typology	typology	NOUN
issue-3124	224	33	of	of	ADP
issue-3124	224	34	enterprises	enterprise	NOUN
issue-3124	224	35	in	in	ADP
issue-3124	224	36	accordance	accordance	NOUN
issue-3124	224	37	with	with	ADP
issue-3124	224	38	the	the	DET
issue-3124	224	39	law	law	NOUN
issue-3124	224	40	of	of	ADP
issue-3124	224	41	ukraine	ukraine	NOUN
issue-3124	224	42	"	"	PUNCT
issue-3124	224	43	on	on	ADP
issue-3124	224	44	accounting	accounting	NOUN
issue-3124	224	45	and	and	CCONJ
issue-3124	224	46	financial	financial	ADJ
issue-3124	224	47	reporting	reporting	NOUN
issue-3124	224	48	in	in	ADP
issue-3124	224	49	ukraine	ukraine	NOUN
issue-3124	224	50	"	"	PUNCT
issue-3124	224	51	.	.	PUNCT
issue-3124	225	1	the	the	DET
issue-3124	225	2	analysis	analysis	NOUN
issue-3124	225	3	of	of	ADP
issue-3124	225	4	the	the	DET
issue-3124	225	5	dynamics	dynamic	NOUN
issue-3124	225	6	of	of	ADP
issue-3124	225	7	the	the	DET
issue-3124	225	8	number	number	NOUN
issue-3124	225	9	of	of	ADP
issue-3124	225	10	business	business	NOUN
issue-3124	225	11	entities	entity	NOUN
issue-3124	225	12	under	under	ADP
issue-3124	225	13	cea	cea	PROPN
issue-3124	225	14	01.21	01.21	NUM
issue-3124	225	15	(	(	PUNCT
issue-3124	225	16	grape	grape	NOUN
issue-3124	225	17	growing	growing	NOUN
issue-3124	225	18	)	)	PUNCT
issue-3124	225	19	and	and	CCONJ
issue-3124	225	20	11.02	11.02	NUM
issue-3124	225	21	(	(	PUNCT
issue-3124	225	22	wine	wine	NOUN
issue-3124	225	23	production	production	NOUN
issue-3124	225	24	)	)	PUNCT
issue-3124	225	25	in	in	ADP
issue-3124	225	26	2016	2016	NUM
issue-3124	225	27	-	-	SYM
issue-3124	225	28	2023	2023	NUM
issue-3124	225	29	demonstrated	demonstrate	VERB
issue-3124	225	30	a	a	DET
issue-3124	225	31	gradual	gradual	ADJ
issue-3124	225	32	growth	growth	NOUN
issue-3124	225	33	of	of	ADP
issue-3124	225	34	the	the	DET
issue-3124	225	35	wine	wine	NOUN
issue-3124	225	36	segment	segment	NOUN
issue-3124	225	37	.	.	PUNCT
issue-3124	226	1	this	this	DET
issue-3124	226	2	finding	finding	NOUN
issue-3124	226	3	underscores	underscore	VERB
issue-3124	226	4	the	the	DET
issue-3124	226	5	necessity	necessity	NOUN
issue-3124	226	6	for	for	ADP
issue-3124	226	7	the	the	DET
issue-3124	226	8	enhancement	enhancement	NOUN
issue-3124	226	9	of	of	ADP
issue-3124	226	10	the	the	DET
issue-3124	226	11	cost	cost	NOUN
issue-3124	226	12	accounting	accounting	NOUN
issue-3124	226	13	system	system	NOUN
issue-3124	226	14	within	within	ADP
issue-3124	226	15	the	the	DET
issue-3124	226	16	industry	industry	NOUN
issue-3124	226	17	.	.	PUNCT
issue-3124	227	1	it	it	PRON
issue-3124	227	2	has	have	AUX
issue-3124	227	3	been	be	AUX
issue-3124	227	4	demonstrated	demonstrate	VERB
issue-3124	227	5	that	that	SCONJ
issue-3124	227	6	the	the	DET
issue-3124	227	7	effective	effective	ADJ
issue-3124	227	8	implementation	implementation	NOUN
issue-3124	227	9	of	of	ADP
issue-3124	227	10	accounting	accounting	NOUN
issue-3124	227	11	principles	principle	NOUN
issue-3124	227	12	in	in	ADP
issue-3124	227	13	wineries	winery	NOUN
issue-3124	227	14	has	have	VERB
issue-3124	227	15	a	a	DET
issue-3124	227	16	direct	direct	ADJ
issue-3124	227	17	impact	impact	NOUN
issue-3124	227	18	on	on	ADP
issue-3124	227	19	the	the	DET
issue-3124	227	20	quality	quality	NOUN
issue-3124	227	21	of	of	ADP
issue-3124	227	22	management	management	NOUN
issue-3124	227	23	decisions	decision	NOUN
issue-3124	227	24	.	.	PUNCT
issue-3124	228	1	the	the	DET
issue-3124	228	2	selection	selection	NOUN
issue-3124	228	3	of	of	ADP
issue-3124	228	4	cost	cost	NOUN
issue-3124	228	5	accounting	accounting	NOUN
issue-3124	228	6	method	method	NOUN
issue-3124	228	7	should	should	AUX
issue-3124	228	8	be	be	AUX
issue-3124	228	9	grounded	ground	VERB
issue-3124	228	10	in	in	ADP
issue-3124	228	11	a	a	DET
issue-3124	228	12	combination	combination	NOUN
issue-3124	228	13	of	of	ADP
issue-3124	228	14	a	a	DET
issue-3124	228	15	normative	normative	ADJ
issue-3124	228	16	approach	approach	NOUN
issue-3124	228	17	to	to	ADP
issue-3124	228	18	the	the	DET
issue-3124	228	19	technological	technological	ADJ
issue-3124	228	20	logic	logic	NOUN
issue-3124	228	21	of	of	ADP
issue-3124	228	22	production	production	NOUN
issue-3124	228	23	,	,	PUNCT
issue-3124	228	24	a	a	DET
issue-3124	228	25	particularly	particularly	ADV
issue-3124	228	26	salient	salient	ADJ
issue-3124	228	27	aspect	aspect	NOUN
issue-3124	228	28	in	in	ADP
issue-3124	228	29	the	the	DET
issue-3124	228	30	establishment	establishment	NOUN
issue-3124	228	31	of	of	ADP
issue-3124	228	32	accounting	accounting	NOUN
issue-3124	228	33	policy	policy	NOUN
issue-3124	228	34	.	.	PUNCT
issue-3124	229	1	3	3	X
issue-3124	229	2	.	.	X
issue-3124	229	3	the	the	DET
issue-3124	229	4	present	present	ADJ
issue-3124	229	5	study	study	NOUN
issue-3124	229	6	investigates	investigate	VERB
issue-3124	229	7	the	the	DET
issue-3124	229	8	process	process	NOUN
issue-3124	229	9	of	of	ADP
issue-3124	229	10	formulating	formulate	VERB
issue-3124	229	11	the	the	DET
issue-3124	229	12	cost	cost	NOUN
issue-3124	229	13	of	of	ADP
issue-3124	229	14	winemaking	winemaking	NOUN
issue-3124	229	15	products	product	NOUN
issue-3124	229	16	,	,	PUNCT
issue-3124	229	17	taking	take	VERB
issue-3124	229	18	into	into	ADP
issue-3124	229	19	account	account	NOUN
issue-3124	229	20	the	the	DET
issue-3124	229	21	cost	cost	NOUN
issue-3124	229	22	of	of	ADP
issue-3124	229	23	growing	grow	VERB
issue-3124	229	24	grapes	grape	NOUN
issue-3124	229	25	.	.	PUNCT
issue-3124	230	1	the	the	DET
issue-3124	230	2	emphasis	emphasis	NOUN
issue-3124	230	3	is	be	AUX
issue-3124	230	4	placed	place	VERB
issue-3124	230	5	on	on	ADP
issue-3124	230	6	the	the	DET
issue-3124	230	7	stages	stage	NOUN
issue-3124	230	8	of	of	ADP
issue-3124	230	9	processing	processing	NOUN
issue-3124	230	10	,	,	PUNCT
issue-3124	230	11	the	the	DET
issue-3124	230	12	need	need	NOUN
issue-3124	230	13	to	to	PART
issue-3124	230	14	determine	determine	VERB
issue-3124	230	15	the	the	DET
issue-3124	230	16	moment	moment	NOUN
issue-3124	230	17	of	of	ADP
issue-3124	230	18	transition	transition	NOUN
issue-3124	230	19	from	from	ADP
issue-3124	230	20	semi	semi	ADJ
issue-3124	230	21	-	-	ADJ
issue-3124	230	22	finished	finished	ADJ
issue-3124	230	23	to	to	PART
issue-3124	230	24	finished	finish	VERB
issue-3124	230	25	products	product	NOUN
issue-3124	230	26	and	and	CCONJ
issue-3124	230	27	the	the	DET
issue-3124	230	28	consideration	consideration	NOUN
issue-3124	230	29	of	of	ADP
issue-3124	230	30	indirect	indirect	ADJ
issue-3124	230	31	costs	cost	NOUN
issue-3124	230	32	in	in	ADP
issue-3124	230	33	the	the	DET
issue-3124	230	34	preparation	preparation	NOUN
issue-3124	230	35	of	of	ADP
issue-3124	230	36	financial	financial	ADJ
issue-3124	230	37	statements	statement	NOUN
issue-3124	230	38	.	.	PUNCT
issue-3124	231	1	4	4	X
issue-3124	231	2	.	.	X
issue-3124	231	3	the	the	DET
issue-3124	231	4	cost	cost	NOUN
issue-3124	231	5	accounting	accounting	NOUN
issue-3124	231	6	models	model	NOUN
issue-3124	231	7	employed	employ	VERB
issue-3124	231	8	by	by	ADP
issue-3124	231	9	wineries	winery	NOUN
issue-3124	231	10	are	be	AUX
issue-3124	231	11	,	,	PUNCT
issue-3124	231	12	by	by	ADP
issue-3124	231	13	and	and	CCONJ
issue-3124	231	14	large	large	ADJ
issue-3124	231	15	,	,	PUNCT
issue-3124	231	16	of	of	ADP
issue-3124	231	17	a	a	DET
issue-3124	231	18	generalised	generalised	ADJ
issue-3124	231	19	nature	nature	NOUN
issue-3124	231	20	.	.	PUNCT
issue-3124	232	1	it	it	PRON
issue-3124	232	2	has	have	AUX
issue-3124	232	3	been	be	AUX
issue-3124	232	4	determined	determine	VERB
issue-3124	232	5	that	that	SCONJ
issue-3124	232	6	the	the	DET
issue-3124	232	7	most	most	ADV
issue-3124	232	8	pertinent	pertinent	ADJ
issue-3124	232	9	for	for	ADP
issue-3124	232	10	the	the	DET
issue-3124	232	11	industry	industry	NOUN
issue-3124	232	12	is	be	AUX
issue-3124	232	13	a	a	DET
issue-3124	232	14	combination	combination	NOUN
issue-3124	232	15	of	of	ADP
issue-3124	232	16	the	the	DET
issue-3124	232	17	incremental	incremental	ADJ
issue-3124	232	18	and	and	CCONJ
issue-3124	232	19	normative	normative	ADJ
issue-3124	232	20	methods	method	NOUN
issue-3124	232	21	,	,	PUNCT
issue-3124	232	22	which	which	PRON
issue-3124	232	23	enable	enable	VERB
issue-3124	232	24	accounting	accounting	NOUN
issue-3124	232	25	to	to	PART
issue-3124	232	26	take	take	VERB
issue-3124	232	27	into	into	ADP
issue-3124	232	28	account	account	NOUN
issue-3124	232	29	the	the	DET
issue-3124	232	30	stages	stage	NOUN
issue-3124	232	31	of	of	ADP
issue-3124	232	32	the	the	DET
issue-3124	232	33	technological	technological	ADJ
issue-3124	232	34	process	process	NOUN
issue-3124	232	35	and	and	CCONJ
issue-3124	232	36	promptly	promptly	ADV
issue-3124	232	37	control	control	VERB
issue-3124	232	38	costs	cost	NOUN
issue-3124	232	39	.	.	PUNCT
issue-3124	233	1	5	5	X
issue-3124	233	2	.	.	X
issue-3124	233	3	the	the	DET
issue-3124	233	4	article	article	NOUN
issue-3124	233	5	presents	present	VERB
issue-3124	233	6	an	an	DET
issue-3124	233	7	industry	industry	NOUN
issue-3124	233	8	-	-	PUNCT
issue-3124	233	9	specific	specific	ADJ
issue-3124	233	10	model	model	NOUN
issue-3124	233	11	of	of	ADP
issue-3124	233	12	cost	cost	NOUN
issue-3124	233	13	accounting	accounting	NOUN
issue-3124	233	14	with	with	ADP
issue-3124	233	15	a	a	DET
issue-3124	233	16	detailed	detailed	ADJ
issue-3124	233	17	breakdown	breakdown	NOUN
issue-3124	233	18	of	of	ADP
issue-3124	233	19	redistributions	redistribution	NOUN
issue-3124	233	20	in	in	ADP
issue-3124	233	21	the	the	DET
issue-3124	233	22	practice	practice	NOUN
issue-3124	233	23	of	of	ADP
issue-3124	233	24	the	the	DET
issue-3124	233	25	"	"	PUNCT
issue-3124	233	26	wine	wine	NOUN
issue-3124	233	27	bottling	bottling	NOUN
issue-3124	233	28	"	"	PUNCT
issue-3124	233	29	process	process	NOUN
issue-3124	233	30	.	.	PUNCT
issue-3124	234	1	this	this	DET
issue-3124	234	2	approach	approach	NOUN
issue-3124	234	3	facilitates	facilitate	VERB
issue-3124	234	4	the	the	DET
issue-3124	234	5	structuring	structuring	NOUN
issue-3124	234	6	of	of	ADP
issue-3124	234	7	costs	cost	NOUN
issue-3124	234	8	within	within	ADP
issue-3124	234	9	a	a	DET
issue-3124	234	10	single	single	ADJ
issue-3124	234	11	stage	stage	NOUN
issue-3124	234	12	,	,	PUNCT
issue-3124	234	13	as	as	ADV
issue-3124	234	14	well	well	ADV
issue-3124	234	15	as	as	ADP
issue-3124	234	16	the	the	DET
issue-3124	234	17	visualisation	visualisation	NOUN
issue-3124	234	18	of	of	ADP
issue-3124	234	19	accounting	accounting	NOUN
issue-3124	234	20	processes	process	NOUN
issue-3124	234	21	,	,	PUNCT
issue-3124	234	22	the	the	DET
issue-3124	234	23	automation	automation	NOUN
issue-3124	234	24	of	of	ADP
issue-3124	234	25	control	control	NOUN
issue-3124	234	26	,	,	PUNCT
issue-3124	234	27	and	and	CCONJ
issue-3124	234	28	the	the	DET
issue-3124	234	29	enhancement	enhancement	NOUN
issue-3124	234	30	of	of	ADP
issue-3124	234	31	the	the	DET
issue-3124	234	32	transparency	transparency	NOUN
issue-3124	234	33	of	of	ADP
issue-3124	234	34	information	information	NOUN
issue-3124	234	35	utilised	utilise	VERB
issue-3124	234	36	for	for	ADP
issue-3124	234	37	management	management	NOUN
issue-3124	234	38	decision	decision	NOUN
issue-3124	234	39	-	-	PUNCT
issue-3124	234	40	making	making	NOUN
issue-3124	234	41	.	.	PUNCT
issue-3124	235	1	the	the	DET
issue-3124	235	2	generalised	generalise	VERB
issue-3124	235	3	regulatory	regulatory	ADJ
issue-3124	235	4	model	model	NOUN
issue-3124	235	5	demonstrates	demonstrate	VERB
issue-3124	235	6	an	an	DET
issue-3124	235	7	effective	effective	ADJ
issue-3124	235	8	approach	approach	NOUN
issue-3124	235	9	to	to	ADP
issue-3124	235	10	cost	cost	NOUN
issue-3124	235	11	control	control	NOUN
issue-3124	235	12	,	,	PUNCT
issue-3124	235	13	taking	take	VERB
issue-3124	235	14	into	into	ADP
issue-3124	235	15	account	account	NOUN
issue-3124	235	16	the	the	DET
issue-3124	235	17	stages	stage	NOUN
issue-3124	235	18	of	of	ADP
issue-3124	235	19	the	the	DET
issue-3124	235	20	technological	technological	ADJ
issue-3124	235	21	process	process	NOUN
issue-3124	235	22	and	and	CCONJ
issue-3124	235	23	the	the	DET
issue-3124	235	24	sequence	sequence	NOUN
issue-3124	235	25	of	of	ADP
issue-3124	235	26	cost	cost	NOUN
issue-3124	235	27	calculation	calculation	NOUN
issue-3124	235	28	.	.	PUNCT
issue-3124	236	1	this	this	PRON
issue-3124	236	2	is	be	AUX
issue-3124	236	3	typical	typical	ADJ
issue-3124	236	4	of	of	ADP
issue-3124	236	5	crop	crop	NOUN
issue-3124	236	6	products	product	NOUN
issue-3124	236	7	,	,	PUNCT
issue-3124	236	8	which	which	PRON
issue-3124	236	9	are	be	AUX
issue-3124	236	10	raw	raw	ADJ
issue-3124	236	11	materials	material	NOUN
issue-3124	236	12	in	in	ADP
issue-3124	236	13	winemaking	winemaking	NOUN
issue-3124	236	14	.	.	PUNCT
issue-3124	237	1	visualising	visualise	VERB
issue-3124	237	2	accounting	accounting	NOUN
issue-3124	237	3	processes	process	NOUN
issue-3124	237	4	and	and	CCONJ
issue-3124	237	5	delineating	delineate	VERB
issue-3124	237	6	processing	processing	NOUN
issue-3124	237	7	stages	stage	NOUN
issue-3124	237	8	in	in	ADP
issue-3124	237	9	winemaking	winemaking	NOUN
issue-3124	237	10	enhances	enhance	NOUN
issue-3124	237	11	comprehension	comprehension	NOUN
issue-3124	237	12	of	of	ADP
issue-3124	237	13	the	the	DET
issue-3124	237	14	cost	cost	NOUN
issue-3124	237	15	structure	structure	NOUN
issue-3124	237	16	and	and	CCONJ
issue-3124	237	17	streamlines	streamline	VERB
issue-3124	237	18	the	the	DET
issue-3124	237	19	formulation	formulation	NOUN
issue-3124	237	20	of	of	ADP
issue-3124	237	21	industry	industry	NOUN
issue-3124	237	22	recommendations	recommendation	NOUN
issue-3124	237	23	for	for	ADP
issue-3124	237	24	practitioners	practitioner	NOUN
issue-3124	237	25	.	.	PUNCT
issue-3124	238	1	the	the	DET
issue-3124	238	2	wine	wine	NOUN
issue-3124	238	3	bottling	bottling	NOUN
issue-3124	238	4	stage	stage	NOUN
issue-3124	238	5	is	be	AUX
issue-3124	238	6	a	a	DET
issue-3124	238	7	particularly	particularly	ADV
issue-3124	238	8	pertinent	pertinent	ADJ
issue-3124	238	9	example	example	NOUN
issue-3124	238	10	in	in	ADP
issue-3124	238	11	this	this	DET
issue-3124	238	12	regard	regard	NOUN
issue-3124	238	13	,	,	PUNCT
issue-3124	238	14	as	as	SCONJ
issue-3124	238	15	it	it	PRON
issue-3124	238	16	demonstrates	demonstrate	VERB
issue-3124	238	17	how	how	SCONJ
issue-3124	238	18	the	the	DET
issue-3124	238	19	detailed	detailed	ADJ
issue-3124	238	20	costing	costing	NOUN
issue-3124	238	21	of	of	ADP
issue-3124	238	22	a	a	DET
issue-3124	238	23	single	single	ADJ
issue-3124	238	24	stage	stage	NOUN
issue-3124	238	25	can	can	AUX
issue-3124	238	26	facilitate	facilitate	VERB
issue-3124	238	27	effective	effective	ADJ
issue-3124	238	28	operational	operational	ADJ
issue-3124	238	29	cost	cost	NOUN
issue-3124	238	30	control	control	NOUN
issue-3124	238	31	,	,	PUNCT
issue-3124	238	32	thereby	thereby	ADV
issue-3124	238	33	ensuring	ensure	VERB
issue-3124	238	34	the	the	DET
issue-3124	238	35	effective	effective	ADJ
issue-3124	238	36	planning	planning	NOUN
issue-3124	238	37	and	and	CCONJ
issue-3124	238	38	management	management	NOUN
issue-3124	238	39	of	of	ADP
issue-3124	238	40	resources	resource	NOUN
issue-3124	238	41	at	at	ADP
issue-3124	238	42	the	the	DET
issue-3124	238	43	final	final	ADJ
issue-3124	238	44	stage	stage	NOUN
issue-3124	238	45	of	of	ADP
issue-3124	238	46	the	the	DET
issue-3124	238	47	production	production	NOUN
issue-3124	238	48	process	process	NOUN
issue-3124	238	49	.	.	PUNCT
issue-3124	239	1	it	it	PRON
issue-3124	239	2	is	be	AUX
issue-3124	239	3	evident	evident	ADJ
issue-3124	239	4	that	that	SCONJ
issue-3124	239	5	the	the	DET
issue-3124	239	6	adaptation	adaptation	NOUN
issue-3124	239	7	of	of	ADP
issue-3124	239	8	accounting	accounting	NOUN
issue-3124	239	9	methodologies	methodology	NOUN
issue-3124	239	10	to	to	ADP
issue-3124	239	11	the	the	DET
issue-3124	239	12	requirements	requirement	NOUN
issue-3124	239	13	of	of	ADP
issue-3124	239	14	wineries	winery	NOUN
issue-3124	239	15	is	be	AUX
issue-3124	239	16	instrumental	instrumental	ADJ
issue-3124	239	17	in	in	ADP
issue-3124	239	18	ensuring	ensure	VERB
issue-3124	239	19	the	the	DET
issue-3124	239	20	reliability	reliability	NOUN
issue-3124	239	21	of	of	ADP
issue-3124	239	22	financial	financial	ADJ
issue-3124	239	23	reporting	reporting	NOUN
issue-3124	239	24	,	,	PUNCT
issue-3124	239	25	the	the	DET
issue-3124	239	26	efficacy	efficacy	NOUN
issue-3124	239	27	of	of	ADP
issue-3124	239	28	planning	planning	NOUN
issue-3124	239	29	processes	process	NOUN
issue-3124	239	30	,	,	PUNCT
issue-3124	239	31	and	and	CCONJ
issue-3124	239	32	the	the	DET
issue-3124	239	33	enhancement	enhancement	NOUN
issue-3124	239	34	of	of	ADP
issue-3124	239	35	enterprises	enterprise	NOUN
issue-3124	239	36	'	'	PART
issue-3124	239	37	competitiveness	competitiveness	NOUN
issue-3124	239	38	.	.	PUNCT
issue-3124	240	1	the	the	DET
issue-3124	240	2	proposed	propose	VERB
issue-3124	240	3	cost	cost	NOUN
issue-3124	240	4	accounting	accounting	NOUN
issue-3124	240	5	model	model	NOUN
issue-3124	240	6	allows	allow	VERB
issue-3124	240	7	for	for	ADP
issue-3124	240	8	adaptation	adaptation	NOUN
issue-3124	240	9	to	to	ADP
issue-3124	240	10	industry	industry	NOUN
issue-3124	240	11	specifics	specific	NOUN
issue-3124	240	12	and	and	CCONJ
issue-3124	240	13	digital	digital	ADJ
issue-3124	240	14	transformations	transformation	NOUN
issue-3124	240	15	,	,	PUNCT
issue-3124	240	16	thus	thus	ADV
issue-3124	240	17	establishing	establish	VERB
issue-3124	240	18	the	the	DET
issue-3124	240	19	foundation	foundation	NOUN
issue-3124	240	20	for	for	ADP
issue-3124	240	21	future	future	ADJ
issue-3124	240	22	research	research	NOUN
issue-3124	240	23	in	in	ADP
issue-3124	240	24	the	the	DET
issue-3124	240	25	area	area	NOUN
issue-3124	240	26	of	of	ADP
issue-3124	240	27	adaptive	adaptive	ADJ
issue-3124	240	28	cost	cost	NOUN
issue-3124	240	29	management	management	NOUN
issue-3124	240	30	systems	system	NOUN
issue-3124	240	31	.	.	PUNCT
issue-3124	241	1	references	reference	NOUN
issue-3124	241	2	:	:	PUNCT
issue-3124	241	3	ana	ana	PROPN
issue-3124	241	4	trigo	trigo	PROPN
issue-3124	241	5	,	,	PUNCT
issue-3124	241	6	ana	ana	PROPN
issue-3124	241	7	marta	marta	PROPN
issue-3124	241	8	-	-	PUNCT
issue-3124	241	9	costa	costa	PROPN
issue-3124	241	10	,	,	PUNCT
issue-3124	241	11	&	&	CCONJ
issue-3124	241	12	rui	rui	PROPN
issue-3124	241	13	fragoso	fragoso	PROPN
issue-3124	241	14	(	(	PUNCT
issue-3124	241	15	2024	2024	NUM
issue-3124	241	16	)	)	PUNCT
issue-3124	241	17	.	.	PUNCT
issue-3124	242	1	enhancing	enhance	VERB
issue-3124	242	2	wine	wine	NOUN
issue-3124	242	3	industry	industry	NOUN
issue-3124	242	4	sustainability	sustainability	NOUN
issue-3124	242	5	:	:	PUNCT
issue-3124	242	6	an	an	DET
issue-3124	242	7	empirical	empirical	ADJ
issue-3124	242	8	test	test	NOUN
issue-3124	242	9	of	of	ADP
issue-3124	242	10	the	the	DET
issue-3124	242	11	sustainable	sustainable	ADJ
issue-3124	242	12	wine	wine	NOUN
issue-3124	242	13	assessment	assessment	NOUN
issue-3124	242	14	tool	tool	NOUN
issue-3124	242	15	.	.	PUNCT
issue-3124	243	1	journal	journal	NOUN
issue-3124	243	2	of	of	ADP
issue-3124	243	3	cleaner	clean	ADJ
issue-3124	243	4	production	production	NOUN
issue-3124	243	5	,	,	PUNCT
issue-3124	243	6	472	472	NUM
issue-3124	243	7	,	,	PUNCT
issue-3124	243	8	143480	143480	NUM
issue-3124	243	9	.	.	PUNCT
issue-3124	244	1	doi	doi	NOUN
issue-3124	244	2	:	:	PUNCT
issue-3124	244	3	https://doi.org/	https://doi.org/	NOUN
issue-3124	244	4	10.1016	10.1016	NUM
issue-3124	244	5	/	/	SYM
issue-3124	244	6	j.jclepro.2024.143480	j.jclepro.2024.143480	PROPN
issue-3124	244	7	bisson	bisson	PROPN
issue-3124	244	8	,	,	PUNCT
issue-3124	244	9	l.	l.	PROPN
issue-3124	244	10	f.	f.	PROPN
issue-3124	244	11	,	,	PUNCT
issue-3124	244	12	waterhouse	waterhouse	PROPN
issue-3124	244	13	,	,	PUNCT
issue-3124	244	14	a.	a.	PROPN
issue-3124	244	15	l.	l.	PROPN
issue-3124	244	16	,	,	PUNCT
issue-3124	244	17	ebeler	ebeler	PROPN
issue-3124	244	18	,	,	PUNCT
issue-3124	244	19	s.	s.	PROPN
issue-3124	244	20	e.	e.	PROPN
issue-3124	244	21	,	,	PUNCT
issue-3124	244	22	walker	walker	PROPN
issue-3124	244	23	,	,	PUNCT
issue-3124	244	24	m.	m.	NOUN
issue-3124	244	25	a.	a.	PROPN
issue-3124	244	26	,	,	PUNCT
issue-3124	244	27	&	&	CCONJ
issue-3124	244	28	lapsley	lapsley	PROPN
issue-3124	244	29	,	,	PUNCT
issue-3124	244	30	j.	j.	PROPN
issue-3124	244	31	t.	t.	PROPN
issue-3124	244	32	(	(	PUNCT
issue-3124	244	33	2002	2002	NUM
issue-3124	244	34	)	)	PUNCT
issue-3124	244	35	.	.	PUNCT
issue-3124	245	1	the	the	DET
issue-3124	245	2	present	present	NOUN
issue-3124	245	3	and	and	CCONJ
issue-3124	245	4	future	future	NOUN
issue-3124	245	5	of	of	ADP
issue-3124	245	6	the	the	DET
issue-3124	245	7	international	international	ADJ
issue-3124	245	8	wine	wine	NOUN
issue-3124	245	9	industry	industry	NOUN
issue-3124	245	10	.	.	PUNCT
issue-3124	245	11	 	 	SPACE
issue-3124	245	12	nat	nat	PROPN
issue-3124	245	13	.	.	PUNCT
issue-3124	246	1	cell	cell	PROPN
issue-3124	246	2	biol	biol	PROPN
issue-3124	246	3	.	.	PUNCT
issue-3124	246	4	 	 	SPACE
issue-3124	247	1	418	418	NUM
issue-3124	247	2	,	,	PUNCT
issue-3124	247	3	696–699	696–699	NUM
issue-3124	247	4	.	.	PUNCT
issue-3124	248	1	blake	blake	PROPN
issue-3124	248	2	,	,	PUNCT
issue-3124	248	3	john	john	PROPN
issue-3124	248	4	,	,	PUNCT
issue-3124	248	5	amat	amat	PROPN
issue-3124	248	6	,	,	PUNCT
issue-3124	248	7	oriol	oriol	PROPN
issue-3124	248	8	,	,	PUNCT
issue-3124	248	9	&	&	CCONJ
issue-3124	248	10	moya	moya	PROPN
issue-3124	248	11	gutiérrez	gutiérrez	PROPN
issue-3124	248	12	,	,	PUNCT
issue-3124	248	13	soledad	soledad	PROPN
issue-3124	248	14	(	(	PUNCT
issue-3124	248	15	1998	1998	NUM
issue-3124	248	16	)	)	PUNCT
issue-3124	248	17	.	.	PUNCT
issue-3124	249	1	the	the	DET
issue-3124	249	2	drive	drive	NOUN
issue-3124	249	3	for	for	ADP
issue-3124	249	4	quality	quality	NOUN
issue-3124	249	5	–	–	PUNCT
issue-3124	249	6	the	the	DET
issue-3124	249	7	impact	impact	NOUN
issue-3124	249	8	on	on	ADP
issue-3124	249	9	accounting	account	VERB
issue-3124	249	10	in	in	ADP
issue-3124	249	11	the	the	DET
issue-3124	249	12	wine	wine	NOUN
issue-3124	249	13	industry	industry	NOUN
issue-3124	249	14	.	.	PUNCT
issue-3124	250	1	economic	economic	ADJ
issue-3124	250	2	working	working	PROPN
issue-3124	250	3	paper	paper	NOUN
issue-3124	250	4	,	,	PUNCT
issue-3124	250	5	251	251	NUM
issue-3124	250	6	.	.	PUNCT
issue-3124	251	1	doi	doi	NOUN
issue-3124	251	2	:	:	PUNCT
issue-3124	251	3	http://dx.doi.org/10.2139/ssrn.78048	http://dx.doi.org/10.2139/ssrn.78048	X
issue-3124	251	4	clive	clive	PROPN
issue-3124	251	5	coates	coates	PROPN
issue-3124	251	6	(	(	PUNCT
issue-3124	251	7	1997	1997	NUM
issue-3124	251	8	)	)	PUNCT
issue-3124	251	9	.	.	PUNCT
issue-3124	252	1	côte	côte	PROPN
issue-3124	252	2	d'or	d'or	PROPN
issue-3124	252	3	:	:	PUNCT
issue-3124	252	4	a	a	DET
issue-3124	252	5	celebration	celebration	NOUN
issue-3124	252	6	of	of	ADP
issue-3124	252	7	the	the	DET
issue-3124	252	8	great	great	ADJ
issue-3124	252	9	wines	wine	NOUN
issue-3124	252	10	of	of	ADP
issue-3124	252	11	burgundy	burgundy	NOUN
issue-3124	252	12	.	.	PUNCT
issue-3124	253	1	university	university	PROPN
issue-3124	253	2	of	of	ADP
issue-3124	253	3	california	california	PROPN
issue-3124	253	4	press	press	PROPN
issue-3124	253	5	,	,	PUNCT
issue-3124	253	6	1007	1007	NUM
issue-3124	253	7	p.	p.	PROPN
issue-3124	253	8	baltic	baltic	PROPN
issue-3124	253	9	journal	journal	PROPN
issue-3124	253	10	of	of	ADP
issue-3124	253	11	economic	economic	ADJ
issue-3124	253	12	studies	study	NOUN
issue-3124	253	13	243	243	NUM
issue-3124	253	14	vol	vol	NOUN
issue-3124	253	15	.	.	PROPN
issue-3124	253	16	11	11	NUM
issue-3124	254	1	no	no	NOUN
issue-3124	254	2	.	.	NOUN
issue-3124	254	3	5	5	NUM
issue-3124	254	4	,	,	PUNCT
issue-3124	254	5	2025	2025	NUM
issue-3124	254	6	dierkes	dierke	NOUN
issue-3124	254	7	,	,	PUNCT
issue-3124	254	8	s.	s.	PROPN
issue-3124	254	9	,	,	PUNCT
issue-3124	254	10	&	&	CCONJ
issue-3124	254	11	siepelmeyer	siepelmeyer	PROPN
issue-3124	254	12	,	,	PUNCT
issue-3124	254	13	d.	d.	PROPN
issue-3124	254	14	(	(	PUNCT
issue-3124	254	15	2019	2019	NUM
issue-3124	254	16	)	)	PUNCT
issue-3124	254	17	.	.	PUNCT
issue-3124	255	1	production	production	NOUN
issue-3124	255	2	and	and	CCONJ
issue-3124	255	3	cost	cost	NOUN
issue-3124	255	4	theory	theory	NOUN
issue-3124	255	5	-	-	PUNCT
issue-3124	255	6	based	base	VERB
issue-3124	255	7	material	material	NOUN
issue-3124	255	8	flow	flow	NOUN
issue-3124	255	9	cost	cost	NOUN
issue-3124	255	10	accounting	accounting	NOUN
issue-3124	255	11	.	.	PUNCT
issue-3124	255	12	 	 	SPACE
issue-3124	256	1	j.	j.	PROPN
issue-3124	256	2	clean	clean	PROPN
issue-3124	256	3	.	.	PUNCT
issue-3124	257	1	prod	prod	PROPN
issue-3124	257	2	.	.	PUNCT
issue-3124	257	3	 	 	SPACE
issue-3124	258	1	2019	2019	NUM
issue-3124	258	2	,	,	PUNCT
issue-3124	258	3	 	 	SPACE
issue-3124	258	4	235	235	NUM
issue-3124	258	5	,	,	PUNCT
issue-3124	258	6	483–492	483–492	NUM
issue-3124	258	7	.	.	PUNCT
issue-3124	259	1	gutsalenko	gutsalenko	PROPN
issue-3124	259	2	,	,	PUNCT
issue-3124	259	3	l.	l.	PROPN
issue-3124	259	4	,	,	PUNCT
issue-3124	259	5	marchuk	marchuk	PROPN
issue-3124	259	6	,	,	PUNCT
issue-3124	259	7	u.	u.	PROPN
issue-3124	259	8	,	,	PUNCT
issue-3124	259	9	hutsalenko	hutsalenko	PROPN
issue-3124	259	10	,	,	PUNCT
issue-3124	259	11	o.	o.	NOUN
issue-3124	259	12	,	,	PUNCT
issue-3124	259	13	&	&	CCONJ
issue-3124	259	14	tsaruk	tsaruk	PROPN
issue-3124	259	15	,	,	PUNCT
issue-3124	259	16	n.	n.	NOUN
issue-3124	259	17	(	(	PUNCT
issue-3124	259	18	2020	2020	NUM
issue-3124	259	19	)	)	PUNCT
issue-3124	259	20	.	.	PUNCT
issue-3124	260	1	wine	wine	NOUN
issue-3124	260	2	industry	industry	NOUN
issue-3124	260	3	:	:	PUNCT
issue-3124	260	4	economic	economic	ADJ
issue-3124	260	5	and	and	CCONJ
issue-3124	260	6	environmental	environmental	ADJ
issue-3124	260	7	factors	factor	NOUN
issue-3124	260	8	which	which	PRON
issue-3124	260	9	influence	influence	VERB
issue-3124	260	10	development	development	NOUN
issue-3124	260	11	and	and	CCONJ
issue-3124	260	12	accounting	accounting	NOUN
issue-3124	260	13	.	.	PUNCT
issue-3124	261	1	economic	economic	ADJ
issue-3124	261	2	annals	annal	NOUN
issue-3124	261	3	-	-	PUNCT
issue-3124	261	4	xxi	xxi	ADJ
issue-3124	261	5	,	,	PUNCT
issue-3124	261	6	181(1	181(1	NUM
issue-3124	261	7	-	-	SYM
issue-3124	261	8	2	2	NUM
issue-3124	261	9	)	)	PUNCT
issue-3124	261	10	,	,	PUNCT
issue-3124	261	11	105	105	NUM
issue-3124	261	12	-	-	SYM
issue-3124	261	13	114	114	NUM
issue-3124	261	14	.	.	PUNCT
issue-3124	262	1	doi	doi	NOUN
issue-3124	262	2	:	:	PUNCT
issue-3124	262	3	https://doi.org/10.21003/ea.v181-09	https://doi.org/10.21003/ea.v181-09	NOUN
issue-3124	262	4	ias	ia	VERB
issue-3124	262	5	41	41	NUM
issue-3124	262	6	–	–	PUNCT
issue-3124	262	7	agriculture	agriculture	NOUN
issue-3124	262	8	(	(	PUNCT
issue-3124	262	9	2000	2000	NUM
issue-3124	262	10	)	)	PUNCT
issue-3124	262	11	.	.	PUNCT
issue-3124	263	1	available	available	ADJ
issue-3124	263	2	at	at	ADP
issue-3124	263	3	:	:	PUNCT
issue-3124	263	4	https://www.iasplus.com/en/standards/ias/ias41	https://www.iasplus.com/en/standards/ias/ias41	NUM
issue-3124	263	5	hutsalenko	hutsalenko	PROPN
issue-3124	263	6	,	,	PUNCT
issue-3124	263	7	l.	l.	PROPN
issue-3124	263	8	,	,	PUNCT
issue-3124	263	9	&	&	CCONJ
issue-3124	263	10	marchuk	marchuk	PROPN
issue-3124	263	11	,	,	PUNCT
issue-3124	263	12	u.	u.	PROPN
issue-3124	263	13	(	(	PUNCT
issue-3124	263	14	2020	2020	NUM
issue-3124	263	15	)	)	PUNCT
issue-3124	263	16	.	.	PUNCT
issue-3124	264	1	winemaking	winemaking	NOUN
issue-3124	264	2	and	and	CCONJ
issue-3124	264	3	enotourism	enotourism	NOUN
issue-3124	264	4	in	in	ADP
issue-3124	264	5	ukraine	ukraine	NOUN
issue-3124	264	6	:	:	PUNCT
issue-3124	264	7	the	the	DET
issue-3124	264	8	impact	impact	NOUN
issue-3124	264	9	on	on	ADP
issue-3124	264	10	industry	industry	NOUN
issue-3124	264	11	accounting	accounting	NOUN
issue-3124	264	12	system	system	NOUN
issue-3124	264	13	.	.	PUNCT
issue-3124	265	1	sborník	sborník	NOUN
issue-3124	265	2	z	z	PROPN
issue-3124	265	3	  	  	SPACE
issue-3124	265	4	mezinárodní	mezinárodní	ADJ
issue-3124	265	5	vědecké	vědecké	NOUN
issue-3124	265	6	konference	konference	NOUN
issue-3124	265	7	.	.	PUNCT
issue-3124	266	1	účetnictví	účetnictví	PROPN
issue-3124	266	2	a	a	DET
issue-3124	266	3	auditing	auditing	NOUN
issue-3124	266	4	v	v	ADP
issue-3124	266	5	  	  	SPACE
issue-3124	266	6	procesu	procesu	PROPN
issue-3124	266	7	světové	světové	PROPN
issue-3124	266	8	harmonizace	harmonizace	NOUN
issue-3124	266	9	.	.	PUNCT
issue-3124	267	1	vysoká	vysoká	PROPN
issue-3124	267	2	škola	škola	PROPN
issue-3124	267	3	ekonomická	ekonomická	PROPN
issue-3124	267	4	v	v	PROPN
issue-3124	267	5	 	 	SPACE
issue-3124	267	6	praze	praze	NOUN
issue-3124	267	7	,	,	PUNCT
issue-3124	267	8	nakladatelství	nakladatelství	NOUN
issue-3124	267	9	oeconomica	oeconomica	PROPN
issue-3124	267	10	.	.	PUNCT
issue-3124	268	1	slapy	slapy	NOUN
issue-3124	268	2	,	,	PUNCT
issue-3124	268	3	8	8	NUM
issue-3124	268	4	.	.	PUNCT
issue-3124	268	5	–	–	PUNCT
issue-3124	268	6	10	10	NUM
issue-3124	268	7	.	.	PUNCT
issue-3124	269	1	září	září	NOUN
issue-3124	269	2	2020	2020	NUM
issue-3124	269	3	.	.	PUNCT
issue-3124	270	1	p.	p.	NOUN
issue-3124	270	2	42	42	NUM
issue-3124	271	1	-	-	SYM
issue-3124	271	2	48	48	NUM
issue-3124	271	3	.	.	PUNCT
issue-3124	272	1	ishchenko	ishchenko	PROPN
issue-3124	272	2	,	,	PUNCT
issue-3124	272	3	ya	ya	PROPN
issue-3124	272	4	.	.	PROPN
issue-3124	272	5	,	,	PUNCT
issue-3124	272	6	podolianchuk	podolianchuk	PROPN
issue-3124	272	7	,	,	PUNCT
issue-3124	272	8	o.	o.	PROPN
issue-3124	272	9	,	,	PUNCT
issue-3124	272	10	struk	struk	PROPN
issue-3124	272	11	,	,	PUNCT
issue-3124	272	12	n.	n.	NOUN
issue-3124	272	13	,	,	PUNCT
issue-3124	272	14	yasyshena	yasyshena	PROPN
issue-3124	272	15	,	,	PUNCT
issue-3124	272	16	v.	v.	ADV
issue-3124	272	17	,	,	PUNCT
issue-3124	272	18	&	&	CCONJ
issue-3124	272	19	stender	stender	PROPN
issue-3124	272	20	,	,	PUNCT
issue-3124	272	21	s.	s.	PROPN
issue-3124	272	22	(	(	PUNCT
issue-3124	272	23	2021	2021	NUM
issue-3124	272	24	)	)	PUNCT
issue-3124	272	25	.	.	PUNCT
issue-3124	273	1	accounting	accounting	NOUN
issue-3124	273	2	of	of	ADP
issue-3124	273	3	real	real	ADJ
issue-3124	273	4	costs	cost	NOUN
issue-3124	273	5	for	for	ADP
issue-3124	273	6	the	the	DET
issue-3124	273	7	production	production	NOUN
issue-3124	273	8	of	of	ADP
issue-3124	273	9	organic	organic	ADJ
issue-3124	273	10	food	food	NOUN
issue-3124	273	11	:	:	PUNCT
issue-3124	273	12	world	world	NOUN
issue-3124	273	13	experience	experience	NOUN
issue-3124	273	14	and	and	CCONJ
issue-3124	273	15	practice	practice	NOUN
issue-3124	273	16	of	of	ADP
issue-3124	273	17	ukraine	ukraine	NOUN
issue-3124	273	18	.	.	PUNCT
issue-3124	274	1	independent	independent	ADJ
issue-3124	274	2	journal	journal	PROPN
issue-3124	274	3	of	of	ADP
issue-3124	274	4	management	management	NOUN
issue-3124	274	5	&	&	CCONJ
issue-3124	274	6	production	production	NOUN
issue-3124	274	7	,	,	PUNCT
issue-3124	274	8	12(6	12(6	NUM
issue-3124	274	9	)	)	PUNCT
issue-3124	274	10	,	,	PUNCT
issue-3124	274	11	610	610	NUM
issue-3124	274	12	-	-	SYM
issue-3124	274	13	631	631	NUM
issue-3124	274	14	.	.	PUNCT
issue-3124	275	1	doi	doi	NOUN
issue-3124	275	2	:	:	PUNCT
issue-3124	275	3	https://doi.org/10.14807/ijmp.v12i6.1776	https://doi.org/10.14807/ijmp.v12i6.1776	X
issue-3124	275	4	ivanenko	ivanenko	ADJ
issue-3124	275	5	,	,	PUNCT
issue-3124	275	6	o.	o.	NOUN
issue-3124	275	7	(	(	PUNCT
issue-3124	275	8	2024	2024	NUM
issue-3124	275	9	)	)	PUNCT
issue-3124	275	10	.	.	PUNCT
issue-3124	276	1	wine	wine	NOUN
issue-3124	276	2	production	production	NOUN
issue-3124	276	3	:	:	PUNCT
issue-3124	276	4	documentation	documentation	NOUN
issue-3124	276	5	,	,	PUNCT
issue-3124	276	6	cost	cost	NOUN
issue-3124	276	7	,	,	PUNCT
issue-3124	276	8	accounting	accounting	NOUN
issue-3124	276	9	,	,	PUNCT
issue-3124	276	10	reporting	reporting	NOUN
issue-3124	276	11	.	.	PUNCT
issue-3124	277	1	№	№	ADP
issue-3124	277	2	3	3	NUM
issue-3124	277	3	.	.	PUNCT
issue-3124	277	4	golovbuhagro	golovbuhagro	VERB
issue-3124	277	5	.	.	PUNCT
issue-3124	278	1	3	3	X
issue-3124	278	2	.	.	X
issue-3124	278	3	available	available	ADJ
issue-3124	278	4	at	at	ADP
issue-3124	278	5	:	:	PUNCT
issue-3124	278	6	https://agro.expertus.com.ua/10013291(in	https://agro.expertus.com.ua/10013291(in	NOUN
issue-3124	278	7	ukr	ukr	PROPN
issue-3124	278	8	.	.	PUNCT
issue-3124	278	9	)	)	PUNCT
issue-3124	278	10	.	.	PUNCT
issue-3124	279	1	jernigan	jernigan	PROPN
issue-3124	279	2	,	,	PUNCT
issue-3124	279	3	d.	d.	PROPN
issue-3124	279	4	,	,	PUNCT
issue-3124	279	5	&	&	CCONJ
issue-3124	279	6	ross	ross	PROPN
issue-3124	279	7	,	,	PUNCT
issue-3124	279	8	c.	c.	PROPN
issue-3124	279	9	s.	s.	PROPN
issue-3124	279	10	(	(	PUNCT
issue-3124	279	11	2020	2020	NUM
issue-3124	279	12	)	)	PUNCT
issue-3124	279	13	.	.	PUNCT
issue-3124	280	1	the	the	DET
issue-3124	280	2	alcohol	alcohol	NOUN
issue-3124	280	3	marketing	marketing	NOUN
issue-3124	280	4	landscape	landscape	NOUN
issue-3124	280	5	:	:	PUNCT
issue-3124	280	6	alcohol	alcohol	NOUN
issue-3124	280	7	industry	industry	NOUN
issue-3124	280	8	size	size	NOUN
issue-3124	280	9	,	,	PUNCT
issue-3124	280	10	structure	structure	NOUN
issue-3124	280	11	,	,	PUNCT
issue-3124	280	12	strategies	strategy	NOUN
issue-3124	280	13	,	,	PUNCT
issue-3124	280	14	and	and	CCONJ
issue-3124	280	15	public	public	ADJ
issue-3124	280	16	health	health	NOUN
issue-3124	280	17	responses	response	NOUN
issue-3124	280	18	.	.	PUNCT
issue-3124	281	1	j	j	PROPN
issue-3124	281	2	stud	stud	PROPN
issue-3124	281	3	alcohol	alcohol	NOUN
issue-3124	281	4	drugs	drug	NOUN
issue-3124	281	5	suppl	suppl	PROPN
issue-3124	281	6	:	:	PUNCT
issue-3124	281	7	13	13	NUM
issue-3124	281	8	-	-	SYM
issue-3124	281	9	25	25	NUM
issue-3124	281	10	.	.	PUNCT
issue-3124	282	1	doi	doi	NOUN
issue-3124	282	2	:	:	PUNCT
issue-3124	282	3	https://doi.org/10.15288/jsads.2020	https://doi.org/10.15288/jsads.2020	NOUN
issue-3124	282	4	.	.	PUNCT
issue-3124	283	1	s19.13	s19.13	PROPN
issue-3124	283	2	kolawole	kolawole	PROPN
issue-3124	283	3	,	,	PUNCT
issue-3124	283	4	olowookere	olowookere	NOUN
issue-3124	283	5	&	&	CCONJ
issue-3124	283	6	esther	esther	PROPN
issue-3124	283	7	,	,	PUNCT
issue-3124	283	8	adenle	adenle	PROPN
issue-3124	283	9	&	&	CCONJ
issue-3124	283	10	muhammed	muhammed	PROPN
issue-3124	283	11	,	,	PUNCT
issue-3124	283	12	ijaiya	ijaiya	PROPN
issue-3124	283	13	&	&	CCONJ
issue-3124	283	14	onyekachi	onyekachi	PROPN
issue-3124	283	15	,	,	PUNCT
issue-3124	283	16	anyanwu	anyanwu	PROPN
issue-3124	283	17	(	(	PUNCT
issue-3124	283	18	2024	2024	NUM
issue-3124	283	19	)	)	PUNCT
issue-3124	283	20	.	.	PUNCT
issue-3124	284	1	accounting	accounting	NOUN
issue-3124	284	2	theory	theory	NOUN
issue-3124	284	3	:	:	PUNCT
issue-3124	284	4	formulation	formulation	NOUN
issue-3124	284	5	and	and	CCONJ
issue-3124	284	6	diversities	diversity	NOUN
issue-3124	284	7	in	in	ADP
issue-3124	284	8	the	the	DET
issue-3124	284	9	use	use	NOUN
issue-3124	284	10	of	of	ADP
issue-3124	284	11	accounting	accounting	NOUN
issue-3124	284	12	information	information	NOUN
issue-3124	284	13	.	.	PUNCT
issue-3124	285	1	29	29	NUM
issue-3124	285	2	-	-	SYM
issue-3124	285	3	39	39	NUM
issue-3124	285	4	available	available	ADJ
issue-3124	285	5	at	at	ADP
issue-3124	285	6	:	:	PUNCT
issue-3124	285	7	https://www.ijmsspcs.com/	https://www.ijmsspcs.com/	NOUN
issue-3124	285	8	index.php/ijmsspcs/article/view/673	index.php/ijmsspcs/article/view/673	PROPN
issue-3124	285	9	hutsalenko	hutsalenko	PROPN
issue-3124	285	10	,	,	PUNCT
issue-3124	285	11	l.	l.	PROPN
issue-3124	285	12	v.	v.	PROPN
issue-3124	285	13	,	,	PUNCT
issue-3124	285	14	kolesnikova	kolesnikova	PROPN
issue-3124	285	15	,	,	PUNCT
issue-3124	285	16	o.	o.	PROPN
issue-3124	285	17	m.	m.	NOUN
issue-3124	285	18	,	,	PUNCT
issue-3124	285	19	lepetan	lepetan	PROPN
issue-3124	285	20	,	,	PUNCT
issue-3124	285	21	i.	i.	NOUN
issue-3124	285	22	m.	m.	PROPN
issue-3124	285	23	,	,	PUNCT
issue-3124	285	24	marchuk	marchuk	PROPN
issue-3124	285	25	,	,	PUNCT
issue-3124	285	26	u.	u.	PROPN
issue-3124	285	27	o.	o.	PROPN
issue-3124	285	28	,	,	PUNCT
issue-3124	285	29	&	&	CCONJ
issue-3124	285	30	melyankova	melyankova	PROPN
issue-3124	285	31	,	,	PUNCT
issue-3124	285	32	l.	l.	PROPN
issue-3124	285	33	v.	v.	PROPN
issue-3124	285	34	(	(	PUNCT
issue-3124	285	35	2020	2020	NUM
issue-3124	285	36	)	)	PUNCT
issue-3124	285	37	.	.	PUNCT
issue-3124	286	1	management	management	NOUN
issue-3124	286	2	accounting	accounting	NOUN
issue-3124	286	3	:	:	PUNCT
issue-3124	286	4	 	 	SPACE
issue-3124	286	5	tutorial	tutorial	NOUN
issue-3124	286	6	in	in	ADP
issue-3124	286	7	2	2	NUM
issue-3124	286	8	parts	part	NOUN
issue-3124	286	9	/	/	PUNCT
issue-3124	286	10	by	by	ADP
issue-3124	286	11	the	the	DET
issue-3124	286	12	total	total	NOUN
issue-3124	286	13	.	.	PUNCT
issue-3124	287	1	ed	ed	NOUN
issue-3124	287	2	.	.	PUNCT
issue-3124	287	3	l.	l.	PROPN
issue-3124	287	4	v.	v.	ADP
issue-3124	287	5	hutsalenko	hutsalenko	PROPN
issue-3124	287	6	.	.	PUNCT
issue-3124	288	1	kyiv	kyiv	ADJ
issue-3124	288	2	:	:	PUNCT
issue-3124	288	3	center	center	NOUN
issue-3124	288	4	for	for	ADP
issue-3124	288	5	educational	educational	ADJ
issue-3124	288	6	literature	literature	NOUN
issue-3124	288	7	,	,	PUNCT
issue-3124	288	8	338	338	NUM
issue-3124	288	9	.	.	PUNCT
issue-3124	289	1	notarnicola	notarnicola	PROPN
issue-3124	289	2	,	,	PUNCT
issue-3124	289	3	b.	b.	PROPN
issue-3124	289	4	,	,	PUNCT
issue-3124	289	5	tassielli	tassielli	NOUN
issue-3124	289	6	,	,	PUNCT
issue-3124	289	7	g.	g.	PROPN
issue-3124	289	8	,	,	PUNCT
issue-3124	289	9	&	&	CCONJ
issue-3124	289	10	nicoletti	nicoletti	PROPN
issue-3124	289	11	,	,	PUNCT
issue-3124	289	12	g.	g.	PROPN
issue-3124	289	13	m.	m.	PROPN
issue-3124	289	14	(	(	PUNCT
issue-3124	289	15	2003	2003	NUM
issue-3124	289	16	)	)	PUNCT
issue-3124	289	17	.	.	PUNCT
issue-3124	290	1	life	life	NOUN
issue-3124	290	2	cycle	cycle	NOUN
issue-3124	290	3	assessment	assessment	NOUN
issue-3124	290	4	(	(	PUNCT
issue-3124	290	5	lca	lca	PROPN
issue-3124	290	6	)	)	PUNCT
issue-3124	290	7	of	of	ADP
issue-3124	290	8	wine	wine	NOUN
issue-3124	290	9	production	production	NOUN
issue-3124	290	10	.	.	PUNCT
issue-3124	291	1	in	in	ADP
issue-3124	291	2	  	  	SPACE
issue-3124	291	3	environmentally	environmentally	ADV
issue-3124	291	4	-	-	PUNCT
issue-3124	291	5	friendly	friendly	ADJ
issue-3124	291	6	food	food	NOUN
issue-3124	291	7	processing	processing	NOUN
issue-3124	291	8	;	;	PUNCT
issue-3124	291	9	mattson	mattson	PROPN
issue-3124	291	10	,	,	PUNCT
issue-3124	291	11	b.	b.	PROPN
issue-3124	291	12	,	,	PUNCT
issue-3124	291	13	sonesson	sonesson	PROPN
issue-3124	291	14	,	,	PUNCT
issue-3124	291	15	u.	u.	PROPN
issue-3124	291	16	,	,	PUNCT
issue-3124	291	17	eds	eds	PROPN
issue-3124	291	18	.	.	PUNCT
issue-3124	291	19	;	;	PUNCT
issue-3124	291	20	woodhead	woodhead	PROPN
issue-3124	291	21	publishing	publishing	PROPN
issue-3124	291	22	ltd	ltd	PROPN
issue-3124	291	23	.	.	PROPN
issue-3124	291	24	:	:	PUNCT
issue-3124	291	25	cambridge	cambridge	PROPN
issue-3124	291	26	,	,	PUNCT
issue-3124	291	27	uk	uk	PROPN
issue-3124	291	28	;	;	PUNCT
issue-3124	291	29	pp	pp	ADJ
issue-3124	291	30	.	.	PUNCT
issue-3124	292	1	306–326	306–326	NUM
issue-3124	292	2	.	.	PUNCT
issue-3124	292	3	porter	porter	NOUN
issue-3124	292	4	,	,	PUNCT
issue-3124	292	5	m.	m.	PROPN
issue-3124	292	6	e.	e.	PROPN
issue-3124	292	7	 	 	SPACE
issue-3124	292	8	(	(	PUNCT
issue-3124	292	9	1985	1985	NUM
issue-3124	292	10	)	)	PUNCT
issue-3124	292	11	.	.	PUNCT
issue-3124	293	1	the	the	DET
issue-3124	293	2	competitive	competitive	ADJ
issue-3124	293	3	advantage	advantage	NOUN
issue-3124	293	4	:	:	PUNCT
issue-3124	293	5	creating	create	VERB
issue-3124	293	6	and	and	CCONJ
issue-3124	293	7	sustaining	sustain	VERB
issue-3124	293	8	superior	superior	ADJ
issue-3124	293	9	performance	performance	NOUN
issue-3124	293	10	.	.	PUNCT
issue-3124	293	11	 	 	SPACE
issue-3124	294	1	ny	ny	PROPN
issue-3124	294	2	:	:	PUNCT
issue-3124	294	3	 	 	SPACE
issue-3124	294	4	free	free	ADJ
issue-3124	294	5	press	press	NOUN
issue-3124	294	6	.	.	PUNCT
issue-3124	295	1	rui	rui	PROPN
issue-3124	295	2	couto	couto	PROPN
issue-3124	295	3	viana	viana	PROPN
issue-3124	295	4	&	&	CCONJ
issue-3124	295	5	lúcia	lúcia	PROPN
issue-3124	295	6	lima	lima	PROPN
issue-3124	295	7	rodrigues	rodrigues	PROPN
issue-3124	295	8	.	.	PUNCT
issue-3124	296	1	(	(	PUNCT
issue-3124	296	2	2006	2006	NUM
issue-3124	296	3	)	)	PUNCT
issue-3124	296	4	.	.	PUNCT
issue-3124	297	1	a	a	DET
issue-3124	297	2	special	special	ADJ
issue-3124	297	3	accounting	accounting	NOUN
issue-3124	297	4	treatment	treatment	NOUN
issue-3124	297	5	for	for	ADP
issue-3124	297	6	regulated	regulated	ADJ
issue-3124	297	7	industries	industry	NOUN
issue-3124	297	8	?	?	PUNCT
issue-3124	298	1	the	the	DET
issue-3124	298	2	case	case	NOUN
issue-3124	298	3	of	of	ADP
issue-3124	298	4	the	the	DET
issue-3124	298	5	port	port	NOUN
issue-3124	298	6	wine	wine	NOUN
issue-3124	298	7	industry	industry	NOUN
issue-3124	298	8	.	.	PUNCT
issue-3124	298	9	  	  	SPACE
issue-3124	299	1	journal	journal	NOUN
issue-3124	299	2	of	of	ADP
issue-3124	299	3	wine	wine	NOUN
issue-3124	299	4	research	research	NOUN
issue-3124	299	5	,	,	PUNCT
issue-3124	299	6	17:1	17:1	NUM
issue-3124	299	7	,	,	PUNCT
issue-3124	299	8	11–34	11–34	NUM
issue-3124	299	9	.	.	PUNCT
issue-3124	300	1	doi	doi	NOUN
issue-3124	300	2	:	:	PUNCT
issue-3124	300	3	https://doi.org/	https://doi.org/	NOUN
issue-3124	300	4	10.1080/09571260600788053	10.1080/09571260600788053	NUM
issue-3124	300	5	singh	singh	PROPN
issue-3124	300	6	,	,	PUNCT
issue-3124	300	7	a.	a.	PROPN
issue-3124	300	8	,	,	PUNCT
issue-3124	300	9	 	 	SPACE
issue-3124	300	10	soni	soni	NOUN
issue-3124	300	11	,	,	PUNCT
issue-3124	300	12	t.	t.	PROPN
issue-3124	300	13	k.	k.	PROPN
issue-3124	300	14	,	,	PUNCT
issue-3124	300	15	 	 	SPACE
issue-3124	300	16	&	&	CCONJ
issue-3124	300	17	bhusan	bhusan	PROPN
issue-3124	300	18	,	,	PUNCT
issue-3124	300	19	s.	s.	PROPN
issue-3124	300	20	 	 	SPACE
issue-3124	300	21	(	(	PUNCT
issue-3124	300	22	2024	2024	NUM
issue-3124	300	23	)	)	PUNCT
issue-3124	300	24	.	.	PUNCT
issue-3124	301	1	accounting	accounting	NOUN
issue-3124	301	2	practices	practice	NOUN
issue-3124	301	3	at	at	ADP
issue-3124	301	4	an	an	DET
issue-3124	301	5	indian	indian	ADJ
issue-3124	301	6	winery	winery	NOUN
issue-3124	301	7	:	:	PUNCT
issue-3124	301	8	the	the	DET
issue-3124	301	9	case	case	NOUN
issue-3124	301	10	of	of	ADP
issue-3124	301	11	new	new	ADJ
issue-3124	301	12	vineyard	vineyard	NOUN
issue-3124	301	13	.	.	PUNCT
issue-3124	302	1	the	the	DET
issue-3124	302	2	case	case	NOUN
issue-3124	302	3	journal	journal	NOUN
issue-3124	302	4	,	,	PUNCT
issue-3124	302	5	vol	vol	NOUN
issue-3124	302	6	.	.	PROPN
issue-3124	302	7	20	20	NUM
issue-3124	302	8	no	no	NOUN
issue-3124	302	9	.	.	NOUN
issue-3124	302	10	2	2	NUM
issue-3124	302	11	,	,	PUNCT
issue-3124	302	12	pp	pp	ADJ
issue-3124	302	13	.	.	PUNCT
issue-3124	303	1	253–274	253–274	NUM
issue-3124	303	2	.	.	PUNCT
issue-3124	303	3	 	 	SPACE
issue-3124	304	1	doi	doi	NOUN
issue-3124	304	2	:	:	PUNCT
issue-3124	304	3	https://doi.org/10.1108/tcj-08-2021-0124	https://doi.org/10.1108/tcj-08-2021-0124	PROPN
issue-3124	304	4	avidzba	avidzba	NOUN
issue-3124	304	5	,	,	PUNCT
issue-3124	304	6	a.	a.	NOUN
issue-3124	304	7	m.	m.	NOUN
issue-3124	304	8	(	(	PUNCT
issue-3124	304	9	2000	2000	NUM
issue-3124	304	10	)	)	PUNCT
issue-3124	304	11	.	.	PUNCT
issue-3124	305	1	agroecological	agroecological	ADJ
issue-3124	305	2	resources	resource	NOUN
issue-3124	305	3	as	as	ADP
issue-3124	305	4	the	the	DET
issue-3124	305	5	basis	basis	NOUN
issue-3124	305	6	of	of	ADP
issue-3124	305	7	the	the	DET
issue-3124	305	8	strategy	strategy	NOUN
issue-3124	305	9	for	for	ADP
issue-3124	305	10	the	the	DET
issue-3124	305	11	revival	revival	NOUN
issue-3124	305	12	of	of	ADP
issue-3124	305	13	viticulture	viticulture	NOUN
issue-3124	305	14	in	in	ADP
issue-3124	305	15	crimea	crimea	PROPN
issue-3124	305	16	:	:	PUNCT
issue-3124	305	17	phd	phd	NOUN
issue-3124	305	18	thesis	thesis	NOUN
issue-3124	305	19	:	:	PUNCT
issue-3124	305	20	06.01.08	06.01.08	PROPN
issue-3124	305	21	.	.	PUNCT
issue-3124	306	1	uaas	uaas	PROPN
issue-3124	306	2	,	,	PUNCT
issue-3124	306	3	institute	institute	NOUN
issue-3124	306	4	of	of	ADP
issue-3124	306	5	grapes	grape	NOUN
issue-3124	306	6	and	and	CCONJ
issue-3124	306	7	wine	wine	NOUN
issue-3124	306	8	“	"	PUNCT
issue-3124	306	9	magarach	magarach	NOUN
issue-3124	306	10	”	"	PUNCT
issue-3124	306	11	.	.	PUNCT
issue-3124	307	1	yalta	yalta	PROPN
issue-3124	307	2	.	.	PROPN
issue-3124	307	3	,	,	PUNCT
issue-3124	307	4	р	р	PROPN
issue-3124	307	5	.	.	PROPN
issue-3124	307	6	30	30	NUM
issue-3124	307	7	.	.	PUNCT
issue-3124	308	1	havrylyshyn	havrylyshyn	PROPN
issue-3124	308	2	,	,	PUNCT
issue-3124	308	3	v.	v.	CCONJ
issue-3124	308	4	v.	v.	ADP
issue-3124	308	5	,	,	PUNCT
issue-3124	308	6	&	&	CCONJ
issue-3124	308	7	sapozhnyk	sapozhnyk	PROPN
issue-3124	308	8	,	,	PUNCT
issue-3124	308	9	d.	d.	PROPN
issue-3124	308	10	i.	i.	PROPN
issue-3124	308	11	(	(	PUNCT
issue-3124	308	12	2024	2024	NUM
issue-3124	308	13	)	)	PUNCT
issue-3124	308	14	.	.	PUNCT
issue-3124	309	1	identification	identification	NOUN
issue-3124	309	2	and	and	CCONJ
issue-3124	309	3	quality	quality	NOUN
issue-3124	309	4	control	control	NOUN
issue-3124	309	5	of	of	ADP
issue-3124	309	6	alcoholic	alcoholic	ADJ
issue-3124	309	7	beverages	beverage	NOUN
issue-3124	309	8	.	.	PUNCT
issue-3124	310	1	bulletin	bulletin	NOUN
issue-3124	310	2	of	of	ADP
issue-3124	310	3	lteu	lteu	NOUN
issue-3124	310	4	.	.	PUNCT
issue-3124	311	1	technical	technical	ADJ
issue-3124	311	2	sciences	sciences	PROPN
issue-3124	311	3	,	,	PUNCT
issue-3124	311	4	37	37	NUM
issue-3124	311	5	.	.	PUNCT
issue-3124	312	1	doi	doi	NOUN
issue-3124	312	2	:	:	PUNCT
issue-3124	312	3	 	 	SPACE
issue-3124	312	4	https://doi.org/10.32782/2522-1221-2024-37-13	https://doi.org/10.32782/2522-1221-2024-37-13	NOUN
issue-3124	312	5	garkusha	garkusha	PROPN
issue-3124	312	6	,	,	PUNCT
issue-3124	312	7	o.	o.	PROPN
issue-3124	312	8	m.	m.	NOUN
issue-3124	312	9	(	(	PUNCT
issue-3124	312	10	2002	2002	NUM
issue-3124	312	11	)	)	PUNCT
issue-3124	312	12	.	.	PUNCT
issue-3124	313	1	strategy	strategy	NOUN
issue-3124	313	2	of	of	ADP
issue-3124	313	3	restoration	restoration	NOUN
issue-3124	313	4	and	and	CCONJ
issue-3124	313	5	highly	highly	ADV
issue-3124	313	6	efficient	efficient	ADJ
issue-3124	313	7	functioning	functioning	NOUN
issue-3124	313	8	of	of	ADP
issue-3124	313	9	the	the	DET
issue-3124	313	10	viticulture	viticulture	NOUN
issue-3124	313	11	and	and	CCONJ
issue-3124	313	12	wine	wine	NOUN
issue-3124	313	13	making	make	VERB
issue-3124	313	14	subcomplex	subcomplex	NOUN
issue-3124	313	15	of	of	ADP
issue-3124	313	16	the	the	DET
issue-3124	313	17	agro	agro	ADJ
issue-3124	313	18	-	-	PUNCT
issue-3124	313	19	industrial	industrial	ADJ
issue-3124	313	20	complex	complex	NOUN
issue-3124	313	21	of	of	ADP
issue-3124	313	22	ukraine	ukraine	NOUN
issue-3124	313	23	in	in	ADP
issue-3124	313	24	a	a	DET
issue-3124	313	25	market	market	NOUN
issue-3124	313	26	economy	economy	NOUN
issue-3124	313	27	:	:	PUNCT
issue-3124	313	28	doctor	doctor	NOUN
issue-3124	313	29	of	of	ADP
issue-3124	313	30	economics	economic	NOUN
issue-3124	313	31	degree	degree	NOUN
issue-3124	313	32	:	:	PUNCT
issue-3124	314	1	08.07.02	08.07.02	NOUN
issue-3124	314	2	.	.	PUNCT
issue-3124	315	1	mykolaiv	mykolaiv	PROPN
issue-3124	315	2	state	state	PROPN
issue-3124	315	3	agrarian	agrarian	PROPN
issue-3124	315	4	academy	academy	PROPN
issue-3124	315	5	.	.	PUNCT
issue-3124	316	1	mykolaiv	mykolaiv	PROPN
issue-3124	316	2	,	,	PUNCT
issue-3124	316	3	р	р	PROPN
issue-3124	316	4	.	.	PROPN
issue-3124	316	5	370	370	NUM
issue-3124	316	6	.	.	PUNCT
issue-3124	317	1	the	the	DET
issue-3124	317	2	state	state	NOUN
issue-3124	317	3	statistics	statistic	NOUN
issue-3124	317	4	service	service	NOUN
issue-3124	317	5	of	of	ADP
issue-3124	317	6	ukraine	ukraine	NOUN
issue-3124	317	7	(	(	PUNCT
issue-3124	317	8	2025	2025	NUM
issue-3124	317	9	)	)	PUNCT
issue-3124	317	10	.	.	PUNCT
issue-3124	318	1	official	official	ADJ
issue-3124	318	2	website	website	NOUN
issue-3124	318	3	.	.	PUNCT
issue-3124	319	1	available	available	ADJ
issue-3124	319	2	at	at	ADP
issue-3124	319	3	:	:	PUNCT
issue-3124	319	4	www.ukrstat.gov.ua	www.ukrstat.gov.ua	ADJ
issue-3124	319	5	dobrovsky	dobrovsky	NOUN
issue-3124	319	6	,	,	PUNCT
issue-3124	319	7	v.	v.	ADP
issue-3124	319	8	m.	m.	NOUN
issue-3124	319	9	,	,	PUNCT
issue-3124	319	10	gnylytska	gnylytska	PROPN
issue-3124	319	11	,	,	PUNCT
issue-3124	319	12	l.	l.	PROPN
issue-3124	319	13	v.	v.	PROPN
issue-3124	319	14	,	,	PUNCT
issue-3124	319	15	&	&	CCONJ
issue-3124	319	16	korshikova	korshikova	PROPN
issue-3124	319	17	,	,	PUNCT
issue-3124	319	18	r.	r.	PROPN
issue-3124	319	19	s.	s.	PROPN
issue-3124	319	20	(	(	PUNCT
issue-3124	319	21	2005	2005	NUM
issue-3124	319	22	)	)	PUNCT
issue-3124	319	23	.	.	PUNCT
issue-3124	320	1	management	management	NOUN
issue-3124	320	2	accounting	accounting	NOUN
issue-3124	320	3	:	:	PUNCT
issue-3124	320	4	a	a	DET
issue-3124	320	5	textbook	textbook	NOUN
issue-3124	320	6	.	.	PUNCT
issue-3124	321	1	kyiv	kyiv	ADJ
issue-3124	321	2	:	:	PUNCT
issue-3124	321	3	kneu	kneu	PROPN
issue-3124	321	4	,	,	PUNCT
issue-3124	321	5	p.	p.	NOUN
issue-3124	321	6	278	278	NUM
issue-3124	321	7	.	.	PUNCT
issue-3124	322	1	marchuk	marchuk	PROPN
issue-3124	322	2	,	,	PUNCT
issue-3124	322	3	u.	u.	PROPN
issue-3124	322	4	,	,	PUNCT
issue-3124	322	5	gutsalenko	gutsalenko	PROPN
issue-3124	322	6	,	,	PUNCT
issue-3124	322	7	l.	l.	PROPN
issue-3124	322	8	,	,	PUNCT
issue-3124	322	9	bondar	bondar	NOUN
issue-3124	322	10	,	,	PUNCT
issue-3124	322	11	m.	m.	NOUN
issue-3124	322	12	,	,	PUNCT
issue-3124	322	13	tsaruk	tsaruk	NOUN
issue-3124	322	14	,	,	PUNCT
issue-3124	322	15	n.	n.	NOUN
issue-3124	322	16	,	,	PUNCT
issue-3124	322	17	&	&	CCONJ
issue-3124	322	18	renkas	renkas	PROPN
issue-3124	322	19	,	,	PUNCT
issue-3124	322	20	j.	j.	PROPN
issue-3124	322	21	(	(	PUNCT
issue-3124	322	22	2024	2024	NUM
issue-3124	322	23	)	)	PUNCT
issue-3124	322	24	.	.	PUNCT
issue-3124	323	1	accounting	accounting	NOUN
issue-3124	323	2	and	and	CCONJ
issue-3124	323	3	controlling	control	VERB
issue-3124	323	4	the	the	DET
issue-3124	323	5	formation	formation	NOUN
issue-3124	323	6	of	of	ADP
issue-3124	323	7	the	the	DET
issue-3124	323	8	price	price	NOUN
issue-3124	323	9	of	of	ADP
issue-3124	323	10	wine	wine	NOUN
issue-3124	323	11	products	product	NOUN
issue-3124	323	12	on	on	ADP
issue-3124	323	13	the	the	DET
issue-3124	323	14	world	world	NOUN
issue-3124	323	15	market	market	NOUN
issue-3124	323	16	.	.	PUNCT
issue-3124	323	17	 	 	SPACE
issue-3124	324	1	financial	financial	ADJ
issue-3124	324	2	and	and	CCONJ
issue-3124	324	3	credit	credit	NOUN
issue-3124	324	4	activity	activity	NOUN
issue-3124	324	5	problems	problem	NOUN
issue-3124	324	6	of	of	ADP
issue-3124	324	7	theory	theory	NOUN
issue-3124	324	8	and	and	CCONJ
issue-3124	324	9	practice	practice	NOUN
issue-3124	324	10	,	,	PUNCT
issue-3124	324	11	 	 	SPACE
issue-3124	324	12	4(57	4(57	NUM
issue-3124	324	13	)	)	PUNCT
issue-3124	324	14	,	,	PUNCT
issue-3124	324	15	155–170	155–170	NUM
issue-3124	324	16	.	.	PUNCT
issue-3124	325	1	doi	doi	PROPN
issue-3124	325	2	:	:	PUNCT
issue-3124	325	3	https://doi.org/10.55643/fcaptp.4.57.2024.4416	https://doi.org/10.55643/fcaptp.4.57.2024.4416	NUM
issue-3124	325	4	mossakovsky	mossakovsky	NOUN
issue-3124	325	5	,	,	PUNCT
issue-3124	325	6	v.	v.	PROPN
issue-3124	325	7	b.	b.	PROPN
issue-3124	325	8	(	(	PUNCT
issue-3124	325	9	2008	2008	NUM
issue-3124	325	10	)	)	PUNCT
issue-3124	325	11	.	.	PUNCT
issue-3124	326	1	cost	cost	NOUN
issue-3124	326	2	accounting	accounting	NOUN
issue-3124	326	3	and	and	CCONJ
issue-3124	326	4	costing	costing	NOUN
issue-3124	326	5	of	of	ADP
issue-3124	326	6	wine	wine	NOUN
issue-3124	326	7	production	production	NOUN
issue-3124	326	8	.	.	PUNCT
issue-3124	327	1	accounting	accounting	NOUN
issue-3124	327	2	and	and	CCONJ
issue-3124	327	3	finance	finance	NOUN
issue-3124	327	4	of	of	ADP
issue-3124	327	5	the	the	DET
issue-3124	327	6	agroindustrial	agroindustrial	ADJ
issue-3124	327	7	complex	complex	NOUN
issue-3124	327	8	.	.	PUNCT
issue-3124	328	1	available	available	ADJ
issue-3124	328	2	at	at	ADP
issue-3124	328	3	:	:	PUNCT
issue-3124	328	4	http://magazine.faaf.org.ua/content/view/802/35/	http://magazine.faaf.org.ua/content/view/802/35/	PROPN
issue-3124	328	5	potryvayeva	potryvayeva	PROPN
issue-3124	328	6	,	,	PUNCT
issue-3124	328	7	n.	n.	PROPN
issue-3124	328	8	v.	v.	PROPN
issue-3124	328	9	,	,	PUNCT
issue-3124	328	10	khrystenko	khrystenko	PROPN
issue-3124	328	11	,	,	PUNCT
issue-3124	328	12	o.	o.	PROPN
issue-3124	328	13	o.	o.	PROPN
issue-3124	328	14	,	,	PUNCT
issue-3124	328	15	&	&	CCONJ
issue-3124	328	16	havaleshko	havaleshko	PROPN
issue-3124	328	17	,	,	PUNCT
issue-3124	329	1	k.	k.	PROPN
issue-3124	329	2	o.	o.	PROPN
issue-3124	329	3	(	(	PUNCT
issue-3124	329	4	2017	2017	NUM
issue-3124	329	5	)	)	PUNCT
issue-3124	329	6	.	.	PUNCT
issue-3124	330	1	features	feature	NOUN
issue-3124	330	2	of	of	ADP
issue-3124	330	3	formation	formation	NOUN
issue-3124	330	4	and	and	CCONJ
issue-3124	330	5	accounting	accounting	NOUN
issue-3124	330	6	of	of	ADP
issue-3124	330	7	income	income	NOUN
issue-3124	330	8	from	from	ADP
issue-3124	330	9	the	the	DET
issue-3124	330	10	sale	sale	NOUN
issue-3124	330	11	of	of	ADP
issue-3124	330	12	agricultural	agricultural	ADJ
issue-3124	330	13	products	product	NOUN
issue-3124	330	14	:	:	PUNCT
issue-3124	330	15	theoretical	theoretical	ADJ
issue-3124	330	16	aspect	aspect	NOUN
issue-3124	330	17	.	.	PUNCT
issue-3124	331	1	global	global	ADJ
issue-3124	331	2	and	and	CCONJ
issue-3124	331	3	national	national	ADJ
issue-3124	331	4	problems	problem	NOUN
issue-3124	331	5	of	of	ADP
issue-3124	331	6	the	the	DET
issue-3124	331	7	economy	economy	NOUN
issue-3124	331	8	,	,	PUNCT
issue-3124	331	9	18	18	NUM
issue-3124	331	10	,	,	PUNCT
issue-3124	331	11	556	556	NUM
issue-3124	331	12	-	-	SYM
issue-3124	331	13	561	561	NUM
issue-3124	331	14	.	.	PUNCT
issue-3124	332	1	the	the	DET
issue-3124	332	2	law	law	NOUN
issue-3124	332	3	of	of	ADP
issue-3124	332	4	ukraine	ukraine	NOUN
issue-3124	332	5	"	"	PUNCT
issue-3124	332	6	on	on	ADP
issue-3124	332	7	accounting	accounting	NOUN
issue-3124	332	8	and	and	CCONJ
issue-3124	332	9	financial	financial	ADJ
issue-3124	332	10	reporting	reporting	NOUN
issue-3124	332	11	in	in	ADP
issue-3124	332	12	ukraine	ukraine	NOUN
issue-3124	332	13	"	"	PUNCT
issue-3124	332	14	of	of	ADP
issue-3124	332	15	july	july	PROPN
issue-3124	332	16	16	16	NUM
issue-3124	332	17	,	,	PUNCT
issue-3124	332	18	1999	1999	NUM
issue-3124	332	19	no	no	NOUN
issue-3124	332	20	.	.	PUNCT
issue-3124	333	1	996	996	NUM
issue-3124	333	2	-	-	SYM
issue-3124	333	3	xiv	xiv	PROPN
issue-3124	333	4	.	.	PUNCT
issue-3124	334	1	the	the	DET
issue-3124	334	2	official	official	ADJ
issue-3124	334	3	bulletin	bulletin	NOUN
issue-3124	334	4	of	of	ADP
issue-3124	334	5	the	the	DET
issue-3124	334	6	verkhovna	verkhovna	NOUN
issue-3124	334	7	rada	rada	PROPN
issue-3124	334	8	of	of	ADP
issue-3124	334	9	ukraine	ukraine	PROPN
issue-3124	334	10	(	(	PUNCT
issue-3124	334	11	bvr	bvr	PROPN
issue-3124	334	12	)	)	PUNCT
issue-3124	334	13	,	,	PUNCT
issue-3124	334	14	1999	1999	NUM
issue-3124	334	15	,	,	PUNCT
issue-3124	334	16	no.40	no.40	PROPN
issue-3124	334	17	,	,	PUNCT
issue-3124	334	18	art	art	NOUN
issue-3124	334	19	.	.	PUNCT
issue-3124	335	1	365	365	NUM
issue-3124	335	2	.	.	PUNCT
issue-3124	335	3	available	available	ADJ
issue-3124	335	4	at	at	ADP
issue-3124	335	5	:	:	PUNCT
issue-3124	335	6	https://zakon.rada.gov.ua/laws/show/996-14#text	https://zakon.rada.gov.ua/laws/show/996-14#text	ADP
issue-3124	335	7	the	the	DET
issue-3124	335	8	law	law	NOUN
issue-3124	335	9	of	of	ADP
issue-3124	335	10	ukraine	ukraine	NOUN
issue-3124	335	11	"	"	PUNCT
issue-3124	335	12	on	on	ADP
issue-3124	335	13	grapes	grape	NOUN
issue-3124	335	14	and	and	CCONJ
issue-3124	335	15	wine	wine	NOUN
issue-3124	335	16	"	"	PUNCT
issue-3124	335	17	of	of	ADP
issue-3124	335	18	16.06.2005	16.06.2005	NUM
issue-3124	335	19	no	no	INTJ
issue-3124	335	20	.	.	PUNCT
issue-3124	335	21	2662	2662	NUM
issue-3124	335	22	-	-	SYM
issue-3124	335	23	iv	iv	NUM
issue-3124	335	24	.	.	PUNCT
issue-3124	336	1	the	the	DET
issue-3124	336	2	official	official	ADJ
issue-3124	336	3	bulletin	bulletin	NOUN
issue-3124	336	4	of	of	ADP
issue-3124	336	5	the	the	DET
issue-3124	336	6	verkhovna	verkhovna	NOUN
issue-3124	336	7	rada	rada	PROPN
issue-3124	336	8	of	of	ADP
issue-3124	336	9	ukraine	ukraine	PROPN
issue-3124	336	10	(	(	PUNCT
issue-3124	336	11	bvr	bvr	PROPN
issue-3124	336	12	)	)	PUNCT
issue-3124	336	13	,	,	PUNCT
issue-3124	336	14	2005	2005	NUM
issue-3124	336	15	,	,	PUNCT
issue-3124	336	16	no	no	INTJ
issue-3124	336	17	.	.	NOUN
issue-3124	336	18	31	31	NUM
issue-3124	336	19	,	,	PUNCT
issue-3124	336	20	article	article	NOUN
issue-3124	336	21	419	419	NUM
issue-3124	336	22	.	.	PUNCT
issue-3124	336	23	available	available	ADJ
issue-3124	336	24	at	at	ADP
issue-3124	336	25	:	:	PUNCT
issue-3124	336	26	https://zakon.rada.gov.ua/laws/show/2662-15#text	https://zakon.rada.gov.ua/laws/show/2662-15#text	NOUN
issue-3124	336	27	the	the	DET
issue-3124	336	28	order	order	NOUN
issue-3124	336	29	of	of	ADP
issue-3124	336	30	the	the	DET
issue-3124	336	31	ministry	ministry	PROPN
issue-3124	336	32	of	of	ADP
issue-3124	336	33	agrarian	agrarian	ADJ
issue-3124	336	34	policy	policy	NOUN
issue-3124	336	35	"	"	PUNCT
issue-3124	336	36	on	on	ADP
issue-3124	336	37	approval	approval	NOUN
issue-3124	336	38	of	of	ADP
issue-3124	336	39	methodological	methodological	ADJ
issue-3124	336	40	recommendations	recommendation	NOUN
issue-3124	336	41	for	for	ADP
issue-3124	336	42	planning	planning	NOUN
issue-3124	336	43	,	,	PUNCT
issue-3124	336	44	accounting	account	VERB
issue-3124	336	45	and	and	CCONJ
issue-3124	336	46	calculating	calculate	VERB
issue-3124	336	47	the	the	DET
issue-3124	336	48	cost	cost	NOUN
issue-3124	336	49	of	of	ADP
issue-3124	336	50	production	production	NOUN
issue-3124	336	51	(	(	PUNCT
issue-3124	336	52	works	work	NOUN
issue-3124	336	53	,	,	PUNCT
issue-3124	336	54	services	service	NOUN
issue-3124	336	55	)	)	PUNCT
issue-3124	336	56	of	of	ADP
issue-3124	336	57	agricultural	agricultural	ADJ
issue-3124	336	58	enterprises	enterprise	NOUN
issue-3124	336	59	"	"	PUNCT
issue-3124	336	60	of	of	ADP
issue-3124	336	61	may	may	PROPN
issue-3124	336	62	18	18	NUM
issue-3124	336	63	,	,	PUNCT
issue-3124	336	64	no	no	INTJ
issue-3124	336	65	.	.	NOUN
issue-3124	336	66	132	132	NUM
issue-3124	336	67	.	.	PUNCT
issue-3124	336	68	available	available	ADJ
issue-3124	336	69	at	at	ADP
issue-3124	336	70	:	:	PUNCT
issue-3124	336	71	https://zakon.rada.gov.ua/rada/show/v0132555-01#text	https://zakon.rada.gov.ua/rada/show/v0132555-01#text	VERB
issue-3124	336	72	the	the	DET
issue-3124	336	73	order	order	NOUN
issue-3124	336	74	of	of	ADP
issue-3124	336	75	the	the	DET
issue-3124	336	76	ministry	ministry	PROPN
issue-3124	336	77	of	of	ADP
issue-3124	336	78	finance	finance	PROPN
issue-3124	336	79	of	of	ADP
issue-3124	336	80	ukraine	ukraine	NOUN
issue-3124	336	81	"	"	PUNCT
issue-3124	336	82	on	on	ADP
issue-3124	336	83	approval	approval	NOUN
issue-3124	336	84	of	of	ADP
issue-3124	336	85	national	national	ADJ
issue-3124	336	86	accounting	accounting	NOUN
issue-3124	336	87	regulation	regulation	NOUN
issue-3124	336	88	(	(	PUNCT
issue-3124	336	89	standard	standard	NOUN
issue-3124	336	90	)	)	PUNCT
issue-3124	336	91	16	16	NUM
issue-3124	336	92	‘	'	PUNCT
issue-3124	336	93	costs	cost	NOUN
issue-3124	336	94	’	'	PUNCT
issue-3124	336	95	"	"	PUNCT
issue-3124	336	96	of	of	ADP
issue-3124	336	97	december	december	PROPN
issue-3124	336	98	31	31	NUM
issue-3124	336	99	,	,	PUNCT
issue-3124	336	100	no	no	INTJ
issue-3124	336	101	.	.	NOUN
issue-3124	336	102	318	318	NUM
issue-3124	336	103	.	.	PUNCT
issue-3124	337	1	available	available	ADJ
issue-3124	337	2	at	at	ADP
issue-3124	337	3	:	:	PUNCT
issue-3124	337	4	https://zakon.rada.gov.ua/laws/show/z0027-00#text	https://zakon.rada.gov.ua/laws/show/z0027-00#text	PROPN
issue-3124	337	5	the	the	DET
issue-3124	337	6	order	order	NOUN
issue-3124	337	7	of	of	ADP
issue-3124	337	8	the	the	DET
issue-3124	337	9	ministry	ministry	PROPN
issue-3124	337	10	of	of	ADP
issue-3124	337	11	finance	finance	PROPN
issue-3124	337	12	of	of	ADP
issue-3124	337	13	ukraine	ukraine	NOUN
issue-3124	337	14	"	"	PUNCT
issue-3124	337	15	on	on	ADP
issue-3124	337	16	approval	approval	NOUN
issue-3124	337	17	of	of	ADP
issue-3124	337	18	national	national	ADJ
issue-3124	337	19	accounting	accounting	NOUN
issue-3124	337	20	regulation	regulation	NOUN
issue-3124	337	21	(	(	PUNCT
issue-3124	337	22	standard	standard	NOUN
issue-3124	337	23	)	)	PUNCT
issue-3124	337	24	9	9	NUM
issue-3124	337	25	‘	'	PUNCT
issue-3124	337	26	inventory	inventory	NOUN
issue-3124	337	27	’	'	PUNCT
issue-3124	337	28	"	"	PUNCT
issue-3124	337	29	of	of	ADP
issue-3124	337	30	october	october	PROPN
issue-3124	337	31	20	20	NUM
issue-3124	337	32	,	,	PUNCT
issue-3124	337	33	no	no	INTJ
issue-3124	337	34	.	.	NOUN
issue-3124	337	35	246	246	NUM
issue-3124	337	36	.	.	PUNCT
issue-3124	338	1	url	url	PROPN
issue-3124	338	2	:	:	PUNCT
issue-3124	338	3	https://zakon.rada.gov.ua/laws/show/z0751-99#text	https://zakon.rada.gov.ua/laws/show/z0751-99#text	PROPN
issue-3124	338	4	baltic	baltic	PROPN
issue-3124	338	5	journal	journal	PROPN
issue-3124	338	6	of	of	ADP
issue-3124	338	7	economic	economic	ADJ
issue-3124	338	8	studies	study	NOUN
issue-3124	338	9	244	244	NUM
issue-3124	338	10	vol	vol	NOUN
issue-3124	338	11	.	.	PUNCT
issue-3124	338	12	11	11	NUM
issue-3124	339	1	no	no	NOUN
issue-3124	339	2	.	.	NOUN
issue-3124	339	3	5	5	NUM
issue-3124	339	4	,	,	PUNCT
issue-3124	339	5	2025	2025	NUM
issue-3124	339	6	the	the	DET
issue-3124	339	7	order	order	NOUN
issue-3124	339	8	of	of	ADP
issue-3124	339	9	the	the	DET
issue-3124	339	10	ministry	ministry	PROPN
issue-3124	339	11	of	of	ADP
issue-3124	339	12	finance	finance	PROPN
issue-3124	339	13	of	of	ADP
issue-3124	339	14	ukraine	ukraine	NOUN
issue-3124	339	15	"	"	PUNCT
issue-3124	339	16	on	on	ADP
issue-3124	339	17	approval	approval	NOUN
issue-3124	339	18	of	of	ADP
issue-3124	339	19	national	national	ADJ
issue-3124	339	20	accounting	accounting	NOUN
issue-3124	339	21	regulation	regulation	NOUN
issue-3124	339	22	(	(	PUNCT
issue-3124	339	23	standard	standard	NOUN
issue-3124	339	24	)	)	PUNCT
issue-3124	339	25	30	30	NUM
issue-3124	339	26	‘	'	PUNCT
issue-3124	339	27	biological	biological	ADJ
issue-3124	339	28	assets	asset	NOUN
issue-3124	339	29	’	'	PUNCT
issue-3124	339	30	"	"	PUNCT
issue-3124	339	31	of	of	ADP
issue-3124	339	32	november	november	PROPN
issue-3124	339	33	18	18	NUM
issue-3124	339	34	,	,	PUNCT
issue-3124	339	35	no	no	INTJ
issue-3124	339	36	.	.	NOUN
issue-3124	340	1	790	790	NUM
issue-3124	340	2	.	.	PUNCT
issue-3124	341	1	available	available	ADJ
issue-3124	341	2	at	at	ADP
issue-3124	341	3	:	:	PUNCT
issue-3124	341	4	https://zakon.rada.gov.ua/laws/show/z1456-05#text	https://zakon.rada.gov.ua/laws/show/z1456-05#text	X
issue-3124	341	5	cherven	cherven	NOUN
issue-3124	341	6	,	,	PUNCT
issue-3124	341	7	i.	i.	PROPN
issue-3124	341	8	i.	i.	PROPN
issue-3124	341	9	(	(	PUNCT
issue-3124	341	10	2008	2008	NUM
issue-3124	341	11	)	)	PUNCT
issue-3124	341	12	.	.	PUNCT
issue-3124	342	1	development	development	NOUN
issue-3124	342	2	and	and	CCONJ
issue-3124	342	3	increase	increase	NOUN
issue-3124	342	4	of	of	ADP
issue-3124	342	5	efficiency	efficiency	NOUN
issue-3124	342	6	of	of	ADP
issue-3124	342	7	the	the	DET
issue-3124	342	8	regional	regional	ADJ
issue-3124	342	9	agricultural	agricultural	ADJ
issue-3124	342	10	market	market	NOUN
issue-3124	342	11	infrastructure	infrastructure	NOUN
issue-3124	342	12	.	.	PUNCT
issue-3124	343	1	mykolaiv	mykolaiv	NOUN
issue-3124	343	2	,	,	PUNCT
issue-3124	343	3	231	231	NUM
issue-3124	343	4	.	.	PUNCT
issue-3124	343	5	shymanovska	shymanovska	NOUN
issue-3124	343	6	-	-	PUNCT
issue-3124	343	7	dianich	dianich	NOUN
issue-3124	343	8	,	,	PUNCT
issue-3124	343	9	l.	l.	PROPN
issue-3124	343	10	m.	m.	PROPN
issue-3124	343	11	,	,	PUNCT
issue-3124	343	12	pedchenko	pedchenko	PROPN
issue-3124	343	13	,	,	PUNCT
issue-3124	343	14	n.	n.	PROPN
issue-3124	343	15	s.	s.	PROPN
issue-3124	343	16	,	,	PUNCT
issue-3124	343	17	lozova	lozova	PROPN
issue-3124	343	18	,	,	PUNCT
issue-3124	343	19	o.	o.	PROPN
issue-3124	343	20	v.	v.	PROPN
issue-3124	343	21	,	,	PUNCT
issue-3124	343	22	kucher	kucher	ADJ
issue-3124	343	23	,	,	PUNCT
issue-3124	343	24	m.	m.	NOUN
issue-3124	343	25	m.	m.	NOUN
issue-3124	343	26	,	,	PUNCT
issue-3124	343	27	steblyuk	steblyuk	NOUN
issue-3124	343	28	,	,	PUNCT
issue-3124	343	29	o.	o.	PROPN
issue-3124	343	30	v.	v.	PROPN
issue-3124	343	31	,	,	PUNCT
issue-3124	343	32	&	&	CCONJ
issue-3124	343	33	vyshnikina	vyshnikina	PROPN
issue-3124	343	34	,	,	PUNCT
issue-3124	343	35	a.	a.	NOUN
issue-3124	343	36	v.	v.	PROPN
issue-3124	343	37	(	(	PUNCT
issue-3124	343	38	2024	2024	NUM
issue-3124	343	39	)	)	PUNCT
issue-3124	343	40	.	.	PUNCT
issue-3124	344	1	development	development	NOUN
issue-3124	344	2	of	of	ADP
issue-3124	344	3	food	food	NOUN
issue-3124	344	4	industry	industry	NOUN
issue-3124	344	5	enterprises	enterprise	NOUN
issue-3124	344	6	(	(	PUNCT
issue-3124	344	7	wine	wine	NOUN
issue-3124	344	8	industry	industry	NOUN
issue-3124	344	9	)	)	PUNCT
issue-3124	344	10	of	of	ADP
issue-3124	344	11	ukraine	ukraine	NOUN
issue-3124	344	12	in	in	ADP
issue-3124	344	13	the	the	DET
issue-3124	344	14	conditions	condition	NOUN
issue-3124	344	15	of	of	ADP
issue-3124	344	16	war	war	NOUN
issue-3124	344	17	:	:	PUNCT
issue-3124	344	18	challenges	challenge	NOUN
issue-3124	344	19	and	and	CCONJ
issue-3124	344	20	risks	risk	NOUN
issue-3124	344	21	in	in	ADP
issue-3124	344	22	improving	improve	VERB
issue-3124	344	23	business	business	NOUN
issue-3124	344	24	processes	process	NOUN
issue-3124	344	25	of	of	ADP
issue-3124	344	26	distribution	distribution	NOUN
issue-3124	344	27	and	and	CCONJ
issue-3124	344	28	sales	sale	NOUN
issue-3124	344	29	of	of	ADP
issue-3124	344	30	products	product	NOUN
issue-3124	344	31	.	.	PUNCT
issue-3124	345	1	academic	academic	ADJ
issue-3124	345	2	visions	vision	NOUN
issue-3124	345	3	,	,	PUNCT
issue-3124	345	4	29	29	NUM
issue-3124	345	5	.	.	PUNCT
issue-3124	345	6	available	available	ADJ
issue-3124	345	7	at	at	ADP
issue-3124	345	8	:	:	PUNCT
issue-3124	345	9	https://academy-vision.org/index.php/av/article/view/975	https://academy-vision.org/index.php/av/article/view/975	NUM
issue-3124	345	10	received	receive	VERB
issue-3124	345	11	on	on	ADP
issue-3124	345	12	:	:	PUNCT
issue-3124	345	13	21th	21th	ADJ
issue-3124	345	14	of	of	ADP
issue-3124	345	15	september	september	PROPN
issue-3124	345	16	,	,	PUNCT
issue-3124	345	17	2025	2025	NUM
issue-3124	345	18	accepted	accept	VERB
issue-3124	345	19	on	on	ADP
issue-3124	345	20	:	:	PUNCT
issue-3124	345	21	13th	13th	NOUN
issue-3124	345	22	of	of	ADP
issue-3124	345	23	november	november	PROPN
issue-3124	345	24	,	,	PUNCT
issue-3124	345	25	2025	2025	NUM
issue-3124	345	26	published	publish	VERB
issue-3124	345	27	on	on	ADP
issue-3124	345	28	:	:	PUNCT
issue-3124	345	29	12th	12th	NOUN
issue-3124	345	30	of	of	ADP
issue-3124	345	31	december	december	PROPN
issue-3124	345	32	,	,	PUNCT
issue-3124	345	33	2025	2025	NUM