TY JOUR TI MANAGEMENT ACCOUNTING: ORGANIZATIONAL PLAN AND CONSTRUCTION RISK ASSESSMENT KW management accounting KW organizational plan KW risk assessment KW construction KW project KW startup KW business planning JO Russian Journal of Management AU Ostaev, G.Y. AU Lylov, A.S. AU Zlobina, O.O. AU Gogolev, I.M. PY 2022 IS 10 PB Publishing Center RIOR