TY JOUR TI STATEMENT OF MANAGEMENT ACCOUNTING BY DEVELOPING A BUDGETING SYSTEM ON THE BASIS OF FORMING THE FINANCIAL STRUCTURE OF A BUDGETARY INSTITUTION KW management accounting KW budgeting KW budget KW financial structure KW responsibility centers KW budgeting stages JO Vestnik of Kazan State Agrarian University AU Kostyukova, E.I. AU Bobryshev, A.N. AU Frolov, A.V. AU Zargaryan, N.R. AU Klychova, G.S. PY 2023 IS 18 PB Kazan state agrarian University