%0 Journal Article %T Accounting for changes in the norms of expenditure of material resources in the flow of value creation by an industrial enterprise %A Mizikovskiy, I.E. %K Industrial enterprise, cost accounting, rationing of material resources, changes in material standards, calculating the self-cost of products %J Russian Journal of Management %D 2021 %N 8 %P 4 %I Publishing Center RIOR