%0 Journal Article %T A Methodology for Implementing a Current Cost Management System at Processing Companies of the Distilling Industry: The Case of the Mariinsk Distilling Plant %A Zhidkova, E.A. %A Zotov , V.. %A Alekseeva, N.. %K current cost management, financial responsibility centers, direct costing. %J Foods and Raw Materials %D 2013 %N 1 %P 5 %I Kemerovo State University