%0 Journal Article %T Development of financial and management accounting to improve the efficiency of the horticulture industry %A Medelyaeva, Z.. %A Shirobokov, V.G. %A Zaporozhceva, L.A. %A Nozdracheva, R.G. %A Malickaya, V.B. %K financial accounting, management accounting, subsidies, gardening, nursery costs, calculation of seedlings, budgeting %J Agrarian Bulletin of the %D 2024 %N 24 %P 10 %I Ural State Agrarian University