{"id":"https://openalex.org/W2906850128","doi":null,"title":"\u0420\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0443\u0447\u0435\u0442\u043d\u044b\u0445 \u0446\u0435\u043d \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u043e-\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0432 \u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445","display_name":"\u0420\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0444\u043e\u0440\u043c\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f \u0443\u0447\u0435\u0442\u043d\u044b\u0445 \u0446\u0435\u043d \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u043e-\u043f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432 \u0432 \u043a\u043e\u043c\u043c\u0435\u0440\u0447\u0435\u0441\u043a\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u044f\u0445","publication_year":2018,"publication_date":"2018-01-01","ids":{"openalex":"https://openalex.org/W2906850128","mag":"2906850128"},"language":"ru","primary_location":{"id":"pmh:https://cyberleninka.ru/article/n/razvitie-metodiki-formirovaniya-uchetnyh-tsen-materialno-proizvodstvennyh-zapasov-v-kommercheskih-organizatsiyah","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/razvitie-metodiki-formirovaniya-uchetnyh-tsen-materialno-proizvodstvennyh-zapasov-v-kommercheskih-organizatsiyah","pdf_url":null,"source":{"id":"https://openalex.org/S4306401404","display_name":"CyberLeninK (CyberLeninka)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"parent_works":[],"lineage":["https://openalex.org/W2906850128"],"child_works_count":0,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5102409227","display_name":"\u041d \u0422 \u041b\u0430\u0431\u044b\u043d\u0446\u0435\u0432","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041d \u0422 \u041b\u0430\u0431\u044b\u043d\u0446\u0435\u0432","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5073666770","display_name":"\u0420 \u0413 \u041c\u0438\u0445\u0430\u0439\u043b\u0435\u043d\u043a\u043e","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0420 \u0413 \u041c\u0438\u0445\u0430\u0439\u043b\u0435\u043d\u043a\u043e","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5066189614","display_name":"\u041d\u0430\u0434\u0456\u044f \u041a\u0423\u0426\u042c","orcid":"https://orcid.org/0000-0003-1934-7189","observed_orcids":["https://orcid.org/0000-0003-1934-7189"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u041d\u0430\u0434\u0456\u044f \u041a\u0423\u0426\u042c","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-1934-7189","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9613999724388123,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9613999724388123,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.030400000512599945,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13054","display_name":"Agricultural and Financial Auditing","score":0.0032999999821186066,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/inventory-valuation","display_name":"inventory valuation","score":0.6259999871253967},{"id":"https://openalex.org/keywords/material-production-reserves","display_name":"material production reserves","score":0.5920000076293945},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.5070000290870667},{"id":"https://openalex.org/keywords/enterprises","display_name":"business entities","score":0.6850000023841858},{"id":"https://openalex.org/keywords/accounting-methods","display_name":"accounting methods","score":0.597000002861023}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2669299840927124}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:https://cyberleninka.ru/article/n/razvitie-metodiki-formirovaniya-uchetnyh-tsen-materialno-proizvodstvennyh-zapasov-v-kommercheskih-organizatsiyah","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/razvitie-metodiki-formirovaniya-uchetnyh-tsen-materialno-proizvodstvennyh-zapasov-v-kommercheskih-organizatsiyah","pdf_url":null,"source":{"id":"https://openalex.org/S4306401404","display_name":"CyberLeninK (CyberLeninka)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:2906850128","doi":null,"is_oa":false,"landing_page_url":"https://cyberleninka.ru/article/n/razvitie-metodiki-formirovaniya-uchetnyh-tsen-materialno-proizvodstvennyh-zapasov-v-kommercheskih-organizatsiyah","pdf_url":null,"source":{"id":"https://openalex.org/S4210216976","display_name":"\u0423\u0447\u0435\u0442 \u0438 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0430","issn_l":"1994-0874","issn":["1994-0874"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"\u0423\u0447\u0435\u0442 \u0438 \u0441\u0442\u0430\u0442\u0438\u0441\u0442\u0438\u043a\u0430","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2984576153","https://openalex.org/W2914621431","https://openalex.org/W3026783662","https://openalex.org/W7016422937","https://openalex.org/W2941443400","https://openalex.org/W6988266469","https://openalex.org/W7072268607","https://openalex.org/W1427148597","https://openalex.org/W2521698580","https://openalex.org/W2964056438"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-14T11:04:58.165337","created_date":"2019-01-11T00:00:00"}