For citations:

Adamova G.A., Zhafyarova L.Sh. IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM. Vestnik Universiteta. 2021;(1):70-76. (In Russ.) https://doi.org/10.26425/1816-4277-2021-1-70-76