%0 Journal Article %T FEATURES OF INDIRECT EXPENSES DISTRIBUTION IN MANAGEMENT ACCOUNTING SYSTEM IN WHOLESALE TRADE %A Bychkova, G.M. %A Gimazova, E.G. %K financial model, distribution bases, commercial expenses, management accounting, performance in-dicators, product portfolio %J Scientific Papers Collection of the Angarsk State Technical University %D 2026 %N 2026 %P 4 %I Federal State Funded Educational Establishment of Higher Education «Angarsk State Technical University»