%0 Journal Article %T CONCEPTUAL FEATURES OF THE CLASSIFICATION OF AGRICULTURAL PRODUCTION COSTS %A Sefektiyarov, E.Y. %A Ostaev, G.Y. %A Gogolev, I.M. %K costs, production costs, agriculture, classification of costs, accounting direction %J Russian Journal of Management %D 2023 %N 11 %P 21 %I Publishing Center RIOR