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Abstract
This paper presents development of a model for arrangement of indirect costs in
wine production with an aim to gain better information for decision making. Wine
producing companies face with constantly growing share of indirect costs in
comparison to all other costs. Consequently the importance of their redeployment is
becoming even more important in order to gain better cost information about each
particular product. The model has been developed on basis of existing business
process which gives the model a key differentiation in comparison to the existing
ways of cost allocation. Moreover, such an approach includes all key business factors
that should be considered in wine industry and is therefore directly applicable to
»Goriška Brda« Wine Cellar. By taking into account additional wine-trade related
factors/variables the model could also be used for indirect cost-allocation in other
wine-trading related businesses.