%0 Journal Article %T STATEMENT OF MANAGEMENT ACCOUNTING BY DEVELOPING A BUDGETING SYSTEM ON THE BASIS OF FORMING THE FINANCIAL STRUCTURE OF A BUDGETARY INSTITUTION %A Kostyukova, E.I. %A Bobryshev, A.N. %A Frolov, A.V. %A Zargaryan, N.R. %A Klychova, G.S. %K management accounting, budgeting, budget, financial structure, responsibility centers, budgeting stages %J Vestnik of Kazan State Agrarian University %D 2023 %N 18 %P 5 %I Kazan state agrarian University