TY JOUR TI Development of financial and management accounting to improve the efficiency of the horticulture industry KW financial accounting KW management accounting KW subsidies KW gardening KW nursery costs KW calculation of seedlings KW budgeting JO Agrarian Bulletin of the AU Medelyaeva, Z.. AU Shirobokov, V.G. AU Zaporozhceva, L.A. AU Nozdracheva, R.G. AU Malickaya, V.B. PY 2024 IS 24 PB Ural State Agrarian University