@article{Zakirova2014budgeting,
author={Zakirova, A.R. and Klychova, G.S. and Nikitina , Y..},
title={Budgeting in insurance companies: specificity of tasks,  functions and budgetary process stages},
journal={Vestnik of Kazan State Agrarian University},
publisher={Kazan state agrarian University},
year={2014},
pages={44-49},
volume={9},
issue={3},
}