00496naa#a2200169#i#450# EN\\bibl\110846 20260305232052.4 2782-4586 20260131b2026####ek#y0engy0150####ca RU Inventory assessment methodology Journal article Moscow ITBO University 2026 5 с. Journal article local Бухгалтерия. Счетоводство. 657 Alieva Nadzhivat Magomedovna jomeam.ru