WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 23, 2026
Formation of a Model of Internal Control over Compliance with the Production Technology of Wineries
Authors: , , , ,
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Abstract: The purpose of this study is to justify approaches to developing a model of internal control that ensures compliance with technological processes at winemaking enterprises. The results show that internal control is based on the accounting system as a key tool for ensuring its effectiveness in management. The main components of internal control include operational and financial control, which have the greatest impact on compliance with technological parameters. A model for implementing internal control has been developed that covers all stages of the production process. It ensures the efficient use of resources, improved product quality, compliance with regulatory requirements, and financial stability. The study confirms the key role of internal control in improving managerial decision-making and maintaining product quality.
Keywords:
control, accounting, winemaking, functions, product quality, activities, production technology
Pages: 839-849
DOI: 10.37394/23207.2026.23.65