TY JOUR TI ENTERPRISE COST MANAGEMENT METHODS KW accounting KW management KW management decisions KW pricing KW structuring KW business processes KW management optimization KW operating budget KW costs KW costs JO Science & World AU Brykalov, V.A. AU Shumilina, V.E. AU Avetisyan, K.A. PY 2021 IS 2021 PB LLC "Perspektiva"