@article{Tsaplina2013audit,
author={Tsaplina, O..},
title={Audit of budgeting system related to personnel’s training and evolution process on the basis of knowledge management business model},
journal={Management of the Personnel and Intellectual Resources in Russia},
publisher={INFRA-M Academic Publishing LLC.},
year={2013},
pages={65-68},
volume={2},
issue={3},
}