TY JOUR TI Programming and budgeting system: foreign practice and the basis for practical application for Russia KW budgeting KW cost optimization KW strategic plans-ing KW incrementalism KW a state program KW PPBS KW the budget «from scratch» KW management decisions KW problem tree KW project management JO Journal of Public and Municipal Administration AU Bruzati, L.. AU Gryadunova , A.. PY 2016 IS 5 PB RANEPA