%0 Journal Article %T Improvement of accounting methods in the cost management system %A Alatorceva, O.A. %A Malakhova, N.A. %A Mansurova, M.K. %A Sukhareva, D.V. %K cost management methods, regulatory method, direct costing, activity-based costing, ABC method, cost drivers, cash pooling agreement, break-even point %J Economic and Social Research %D 2023 %N 0 %P 0 %I National Research University of Electronic Technology