Management and Accounting Innovation in the Wine Industry: A Cost-Chain Analytics Model for Decision Support

Under conditions of limited vineyard areas, market globalization, climate change, and rising resource costs, the optimization of grape cultivation expenditures becomes a critical determinant of profitability and sustainable development in the wine industry through the implementation of managerial innovation. The purpose of this study is to develop an innovative analytical model for assessing the volume of wine production on the basis of accounting data and to analyse the financial and technological drivers within the cost chain. The research examines the multistage and climate-sensitive nature of grape cultivation, emphasizing the importance of structured accounting information for monitoring cost formation and production efficiency across technological stages. It proposes an integrated analytical approach that links financial and technological data within a unified production chain, enabling the identification of cost behaviour patterns, risk zones, and performance dependencies. The proposed innovative cost chain analytical model enables a comprehensive evaluation of performance, considering the specific features of production processes, cost structure, degree of raw material processing, and investment activity of enterprises, thereby enhancing the objectivity and relevance of managerial decision-making in the formation of the raw material base, production, and commercialization of wine products. On the basis of the constructed correlation and regression equations, a quantitative assessment was conducted to determine the effects of material intensity, labour costs, grape production cost, capital investments, and yield on the output volume of grape-growing enterprises. The proposed model establishes an analytical framework for improving the cost management, budgeting, production planning, profitability enhancement, and strategic resilience of wine enterprises. The conducted analysis facilitates advanced forecasting of enterprise performance and strengthens the validity of managerial decisions related to production planning, market realization, and resource optimization within the wine industry. The results contribute to improving transparency, analytical depth, and adaptability of management systems in wine enterprises under conditions of uncertainty.