Production Accounting System at Breweries

  • Mizikovsky Effim Abramovich
  • Zubenko Ekaterina NikolaevnaEmail author
  • Sysoeva Yuliya Yuryevna
  • Ilyicheva Olga Valerievna
  • Frolova Olga Alekseevna
Conference paper
Part of the Lecture Notes in Networks and Systems book series (LNNS, volume 78)


Construction of production accounting at industrial enterprises in a market economy pays close attention, since the amount of profit received from final products sale directly depends on proper organization of cost accounting and production costs calculation. At the same time, the significant part of brewing enterprises profits, however, like other enterprises of food industry of the Russian economy, often grows as a result of not always an objective increase in selling prices, even when antitrust sanctions are imposed. The article presents a fundamentally new approach to cost accounting, which fully meets industry specifics and peculiarities of breweries technological process.

In the paper, the authors gave a description of an important area of accounting for brewing organizations, such as the system for recording production costs and calculating costs of production by trade names of products. The article discusses the basics of building cost accounting system in detail, providing a procedure for their management. Emphasis is placed on key points that determine formation of production costs of products (works, services): the manufacturing enterprise specifics, the classification of costs.

It was determined that production enterprise costs should be considered for technological operations, and it was also revealed that management of brewing products cost price directly depends on the proper organization of cost grouping according to calculation items.


Costs Production process Technological operations Cost price Breweries 


  1. 1.
    Evdokimova, Y.I., Asfandiyarova, R.A.: Production costs accounting at the food industry enterprise. Alley Sci. 3(8(24)), 447–450 (2018)Google Scholar
  2. 2.
    Kalcheva, T.F.: The main aspects of the cost accounting construction for production. Scientific works of the Southern branch of the National University of Life and Environmental Sciences of Ukraine “Crimean agrotechnological university”. Series: Economic Sciences, no. 147, pp. 215–221 (2012)Google Scholar
  3. 3.
    Kolesnikova, E.N.: Modern approaches to cost accounting organization for production. News of the Orenburg State Agrarian University, no. 3(27), pp. 177–179 (2010)Google Scholar
  4. 4.
    Thamokova, S.M.: Management accounting of material and production stocks at food industry enterprises. New Science: Theoretical and Practical View, no. 2–1(63), pp. 141–143 (2016)Google Scholar
  5. 5.
    Uspenskaya, G.A.: Production costs accounting of an industrial enterprise on the example of Ltd. Petroremmash. In the Collection: The Economic System of Modern Society: Economics and Management, a Collection of Materials of the II International Scientific Practical Conference, pp. 75–82 (2017)Google Scholar
  6. 6.
    Khodyrevsky, D.I.: The urgency of the problem of cost accounting management in an enterprise. Current Trends in Economics and Management: A New Look, no. 26, pp. 117–118 (2014)Google Scholar

Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  1. 1.State Budgetary Educational Institution of Higher Education «Nizhny Novgorod State Engineering and Economic University»KnyagininoRussia

Personalised recommendations