Management of productive capital of cognac industry enterprises of Ukraine

Anastasia Yu. Mohylova


Substantiated that the structure of capital involved is the determining factor for predicting capitalization Odessa Cognac Factory. For this reason, to ensure capitalization of the enterprise of cognac industry in Ukraine should focus on the management of development and utilization of productive capital, which is based on planting grapes. In the article the new approach to assessing capitalization of enterprise complete cycle of cognac through organizational and economic transformation of the production capital as a resource base for future capitalization.

Focusing on the importance of the sugar content of grapes figure for the volume of alcohol, all calculations are carried out for reasons of ensuring the most collected large amounts of sugar. On this basis concluded that the possible optimization potential distribution area of land under vine particular brand. Given the optimal allocation structure planting grapes for the production of cognac alcohol at Odessa Cognac Factory «Shustov» medium duty sugar harvest grapes can be increased by 3,7%. However, EBITDA increased by 27,8%. Growth of EBITDA ratio can be interpreted as increased capitalization of the test plant. Thus, the redistribution of land area between the grape varieties are output by improving operational performance through better use of the available productive capacity.


production capital; enterprise; wine industry; cognac; a full cycle of production; vineyards; EBITDA; EVA

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