TY JOUR TI USING THE ABC SYSTEM TO SOLVE THE COMPANY'S STRATEGIC MANAGEMENT TASKS KW cost management accounting KW abc system KW costing KW cost drivers KW functional-costs analysis KW cost allocation KW justification of management decisions JO Russian Journal of Management AU ADAMOVA, G.A. AU Orlova, E.A. PY 2025 IS 13 PB Publishing Center RIOR