%0 Journal Article %T Pricing and Budgeting in the Production of Commodity Output. Added Value Accounting %A Grachev, A.V. %K accounting and management accounting of costs; cost accounting and cost center accounts; organizational structure of management and technological chain; items and elements; balance of commodity output; distribution of costs; price formula for cost items and cost elements; added value produced %J Auditor %D 2021 %N 7 %P 11 %I INFRA-M Academic Publishing LLC.