MainAuthors Ibragimova Aminat Kh. kandidat ekonomicheskih nauk, docent, docent kafedry «Buhgalterskiy uchet-1» GAOU VO «Dagestan state University of national economy» ARTICLES: NORMATIVE REGULATION AND COST ACCOUNTING FOR THE ELEMENTS AND ARTICLES OF CALCULATION IN THE UPSTREAM Economic Problems and Legal Practice — Issue №6 2018: 289-294