Alcoholic Beverage Industry: Cost Structure

Cost management remains a prominent research topic. However, many industry-specific instructions and guidelines for planning, accounting, and cost calculation currently used in Russia were developed during the Soviet era. Their outdated nature hinders accurate product cost evaluation. This article analyzes the cost structure of alcoholic beverages by costing items, focusing on the Mariinsk Distillery in the Kemerovo Region and three of its vodka brands. Between 2021 and 2023, the share of raw and basic material costs decreased, while the shares of manufacturing overhead, general, and administrative expenses, and non-manufacturing costs increased. Other costs accounted for a relatively small share and remained stable. When categorized into direct and overhead costs, the latter constituted about 20% of the total cost, contrasting with the 5–7% average observed in the food industry in the late 20th century. This shift is driven by economic privatization, changing business models, and rising corporate governance costs. The quantitative composition and structure of these corporate governance costs present promising avenues for further research.