TY JOUR TI Methodology of allocation of costs for the introduction of new and modernization of existing technologies for the production cost of products in the conditions of sustainable development of an industrial enterprise KW sustainable development KW industrial enterprise KW calculation KW production cost KW cost accounting by type of activity KW cost allocation KW costs for the introduction of new and modernization of used technologies JO Russian Journal of Management AU Mizikovskiy, I.E. PY 2021 IS 9 PB Publishing Center RIOR