Management Accounting in the Winegrowing Sector: Proposal and Development of an “Ad Hoc” Control System

The purpose of this study is to propose a management control model which, for the time being, targets establishing the winegrower’s production cost for a single bottle of wine, and flexibly utilizes the tools of management accounting by cost centres and/or by activity on the data already available to each winegrowing farm. Towards this end, we have built a specific software capable of determining the cost differences for each product typology even departing from little available information. The proposed model was tested on several Tuscan wineries and proved to be a flexible control instrument capable of providing useful information for the management, especially for those farms which need to estimate the distribution of costs between the different generic types of products and between the various phases in which the production processes are divided, but that do not have a system for detecting and recording costs.