TY JOUR TI Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages KW insurance KW budgeting KW budget KW management accounting KW key performance indicators JO Vestnik of Kazan State Agrarian University AU Zakirova, A.R. AU Klychova, G.S. AU Nikitina , Y.. PY 2014 IS 9 PB Kazan state agrarian University