00527naa#a2200181#i#450# EN\\bibl\12493 20250109102850.4 2225-8272 20160628b2016####ek#y0engy0150####ca RUS RU Programming and budgeting system: foreign practice and the basis for practical application for Russia Journal article Moscow RANEPA 2016 5 с. Journal article local Bruzati Luka Gryadunova Alina naukaru.ru