00639naa#a2200181#i#450# EN\\bibl\120773 20260419233223.7 2687-0185 20260416b2026####ek#y0engy0150####ca RU Management accounting: tools for forming a marketing strategy in agriculture Journal article Moscow Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot 2026 10 с. Journal article local Hosiev Boris Nikolaevich Ostaev Gamlet Yakovlevich Eriashvili Nodari Darchoevich mosumvd.editorum.ru