@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}, }