TY JOUR TI Improvement of accounting methods in the cost management system KW cost management methods KW regulatory method KW direct costing KW activity-based costing KW ABC method KW cost drivers KW cash pooling agreement KW break-even point JO Economic and Social Research AU Alatorceva, O.A. AU Malakhova, N.A. AU Mansurova, M.K. AU Sukhareva, D.V. PY 2023 IS 0 PB National Research University of Electronic Technology