%0 Journal Article %T Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages %A Zakirova, A.R. %A Klychova, G.S. %A Nikitina , Y.. %K insurance, budgeting, budget, management accounting, key performance indicators %J Vestnik of Kazan State Agrarian University %D 2014 %N 9 %P 5 %I Kazan state agrarian University