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Simulation Modeling of Internal Costs Control in Hop Industry


  • Yuliya Zolotnytska

    () (Zhytomyr National Agroecological University)


The paper proposes a model of verbal control costs for hop growing. The main objective of this model is systematization of operations for identifying production costs of hop products and their net cost formation. Taking into account such hop products specific characteristics as the production cycle duration, growing technology, management aspects, etc., an adaptive model of cost control has been built. The model comprises the objects of control, calculation methods, production characteristics, product range, response costs, methods of cost control, overhead cost allocation methods, methods of analytical information summing up, methods of net cost calculation and others. The developed algorithm of internal control will facilitate coordination of internal control responsibilities among control subjects, to coordinate their efforts to conserve resources and defining responsibility centers and cost centers. With the range built, the priority areas of hop cultivation cost control have been singled out.

Suggested Citation

  • Yuliya Zolotnytska, 2013. "Simulation Modeling of Internal Costs Control in Hop Industry," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 74-79, March.
  • Handle: RePEc:iaf:journl:y:2013:i:1:p:74-79

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    More about this item


    internal business control; production costs; simulation; verbal model; cost control algorithm; cost identification.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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