The 2 linked references in paper M. Tatarinova N., S. Grishanova V., М. Татаринова Н., С. Гришанова В. (2017) “УПРАВЛЕНЧЕСКИЙ УЧЕТ ЗАТРАТ В СЕЛЬСКОХОЗЯЙСТВЕННОМ ПРОИЗВОДСТВЕ // MANAGERIAL COST ACCOUNTING IN THE AGRICULTURAL PRODUCTION” / spz:neicon:stavapk:y:2015:i:1:p:356-360

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  2. Accounting Management Accounting / E. I. Kostyukova, A. N. Bobryshev, M. N. Tatarinovа, O. V. Elchaninova, I. B. Manzhosova, S. V. Grishanova. M. : KnoRus, 2014.