ACCOUNTING AND ANALYTICAL PROVIDING FOR THE MANAGEMENT OF RESPONSIBILITY CENTERS AT BREWING ENTERPRISES

Abstract

The article examines the theoretical, methodological, and practical aspects of accounting and analytical providing for the management of responsibility centers at enterprises in the brewing industry. It is substantiated that in the conditions of an unstable economic environment, intensified competition, and the influence of external factors, in particular martial law, the formation of an effective management accounting system aimed at improving enterprise per-formance becomes especially relevant. The essence of responsibility centers is defined as key elements of the management system that ensure the decentralization of managerial functions and enhance the level of control over costs and performance results. Existing approaches to organizing cost accounting and performance measurement by responsibility centers are analyzed, and their adaptation to the specifics of brewing production is considered. Brewing production is characterized by a complex technological structure, a multi-stage production process, and a significant share of material costs. It is determined that effective accounting and analytical support involves the integration of accounting, analytical, and control functions into a unified enterprise management information system. Particular attention is paid to the issues of internal control over the activities of responsibility centers, which serves as an important tool for ensuring the relia-bility of accounting information and the timely identification of deviations from planned indicators. The expediency of applying modern management tools, including budgeting, variance analysis, and key performance indicators (KPIs), to improve the quality of managerial decision-making is substantiated. The article proposes directions for improving the accounting and analytical support for the management of responsibility centers at brewing enterprises. These include improving the organization of cost accounting, developing internal control, implementing modern information technolo-gies, and adapting best foreign practices to domestic business conditions. The implementation of the proposed measures will contribute to increasing the efficiency of brewing enterprises, strengthening their competitiveness, and ensuring sustainable development.