Outline of Text on Management Accounting for
Winery Operations
Below
is an outline of a proposed text on Management Accounting for Winery
Operations. As far as I know, a text that specifically addresses the
needs of winery management accounting has not been published.
I thought I would place the proposed outline on my web site
for review and comment. Please feel free to suggest additions or deletions.
Also, any guidance you could give me as to the need and possible market for
such a text would prove most helpful as I have to submit an estimate to the
publisher as to the size of the market and possible sales price, etc..
Please send me your comments and any advice you may have.
Also, I am most interested in collaboration with educators and
the industry specialist so I can avoid doing all the work.
Sorry about the "at" but I was getting 300 SPAM messages a
day from the cyber criminals. Just replace the "at" with an "@".
Outline for Text in Managerial
Accounting for Winery Operations
(The Cold Mountain Book of
Management Accounting for Your Winery Operation)
Introduction
“I
just want to make fine wine, do I really have to know about all
this stuff?”
Chapter 1 –
General Accounting Concepts
Brief
History of Accounting
The
Accounting Equation
Basic
Accounting Concepts
Good
Business Practices
Chapter 2
– Cost Accounting Structure for Wineries
What
Does Your Product Really Cost
Job
Cost Accounting
Departmental
Organization & Cost Centers
Stages
of Production
Standard
Cost Development
Chapter 3
– Organization and Operations
Legal
Structure of the Organization
Develop
an Organization Chart
The
Concept of Internal Control
Head
Count Productivity Measurements
Your
Board of Directors
Communications
with Investors
Chapter 4
– Information Technology
Selecting
the Best Hardware Solution
Communications
Options
Networking
General
Office Software
Accounting
Software
Other
Critical Software Systems
An
Introduction to Data Bases
Systems
Implementation & Backup
System
Maintenance and Support
The
Use of Outside IT Consultants
Chapter 5
– Financial Reporting
The
Basic Financial Statement (Form and Format)
Additional
(Supplementary) Information
Types
of Financial Reporting
The
Importance of Accurate Historical Information
Services
of an Independent Firm of
Certified Public Accountants
Chapter
6 – Management
Information
Production
Reporting
Tasting
Room Operations
Wine
Club Reporting
Case
Lot, the Standard Unit of Measure
Sales
and Margin Reporting by :
Sales
Channel
Customer
Product
Budgeting
Chapter 7
– Inventory and Production Management
Components
of Inventory Flow
Accounting
for Crop Costs
In-Process
Tracking and Control
Lot
Tracking and Blending
The
Operating Cycle and Inventory Turns Concept
Production
Scheduling
Barrel
Tracking and Management
BATF
Reporting
Chapter 8
– Capital Budgeting and Vineyard Development
Why
Prepare a Capital Budget?
The
ROI Concept of Controlling Capital Expenditures
Accounting
for Vineyard Development Costs
Maintaining
Control Over Existing Assets
Fixed
Asset Accounting and Depreciation
Chapter 9
– Taxation
Accounting
for Income Taxes
Cash
and Accrual Accounting Concepts
Tax
Effects of Organization Type (LLC, Subchapter S Election, C-Corp)
Estate
Planning Considerations
Chapter 10 – Banking and Financing
Your
Business Plan
Equity
Capital
What
your Banker Wants to See (Financial Statements, Key Financial Ratios
and EBIDAT)
Long
Term v. Short Term Borrowing
Maintaining
Your Credit Line
Leasing
Concepts
Chapter 11 – Managing your Cash Flow
Receivables
Collection
Scheduling
Anticipated Payments
Scheduling
Anticipated Receipts
Payroll,
the 600 Pound Gorilla
Cash
Flow Reporting
Chapter 12 – Sales Forecasting and
Allocations
Long
range v. Short Term Sales Forecasting Methods
Seasonal
Factors
Allocating
Inventory to Distribution Channels
Tracking
Allocations v. Depletions
Chapter 13 – How Well are You
Marketing your Product
Tracking
Selling Costs by Distribution Channel
Tracking
Customer Additions and Losses
The
Internet, Boom or Boondoggle
Wine
Club Reporting
Wholesale
Distribution
Your
Tasting Room
Restaurants
How
to Use Your Distribution Channels to Manage Inventories
Chapter 14 – Planning and Forecasting
Production
and Sales Forecasting
Your
“Vintage Calendar”
Allocation
to Distribution Channels
Head
Count Forecast
Departmental
Budgets
The
Capital Budget
The
Overall “Vintage Plan"
Appendix
Sample
Reports and Worksheets (.XLS Workbooks)
Software
Vendors Discussed
Links
to Seminars and Courses Available
Links
to Web Sites
Further
Reading
CD
including MSExcel files and the
VIRTUAL Winery Software
Bibliography
Authors
Sources
Index
