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Categorical Characteristics of Wine Classifications in the System of Internal Regulation of Accounting

Author

Listed:
  • Liubov Gutsalenko
  • Uliana Marchuk
  • Serhiy Zabolotnyy
  • Nataliia Ostapiuk
  • Natalia Tsaruk

Abstract

Purpose: The article aims to present and discuss the categorical characteristics of wine classifications in the system of internal accounting regulations. Design / Methodology / Approach: Developing the wine industry in Ukraine and increasing the strictly regulated geographical location of grapes and all stages of production of controlled wines by origin require strengthening Ukrainian legislation on wine labeling requirements, classification methods, control of names quality control, and its institutional consolidation. Conclusions: The interdependence of domestic and foreign markets for raw materials and accounting regulation system affects the application of the method of accounting for business transactions, as well as the relationship between the provisions of accounting, contractual, and tax policies. Practical implications: The presented internal regulation of accounting of wine production is provided by the accounting policy, which highlights the relationship of elements of the accounting method in the system of contractual and tax policies aimed at quality characteristics of wines and business results of wine companies. Originality / Value: It is proven that the effectiveness of control and information accounting functions in the management system provides quality characteristics of wines and economic results for wine companies.

Suggested Citation

  • Liubov Gutsalenko & Uliana Marchuk & Serhiy Zabolotnyy & Nataliia Ostapiuk & Natalia Tsaruk, 2022. "Categorical Characteristics of Wine Classifications in the System of Internal Regulation of Accounting," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 543-554.
    • Handle: RePEc:ers:journl:v:xxv:y:2022:i:2:p:543-554
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    References listed on IDEAS

    as
    1. Dubois, Magalie & Agnoli, Lara & Cardebat, Jean-Marie & Compés, Raúl & Faye, Benoit & Frick, Bernd & Gaeta, Davide & Giraud-Héraud, Eric & Le Fur, Eric & Livat, Florine & Malorgio, Giulio & Masset, Ph, 2021. "Did Wine Consumption Change During the COVID-19 Lockdown in France, Italy, Spain, and Portugal?," Journal of Wine Economics, Cambridge University Press, vol. 16(2), pages 131-168, May.
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      More about this item

      Keywords

      Viticulture; winemaking; accounting; accounting policy; categorical classification of wine; accounting functions; management.;
      All these keywords.

      JEL classification:

      • E23 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Production
      • F14 - International Economics - - Trade - - - Empirical Studies of Trade
      • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
      • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness

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