00595naa#a2200193#i#450# EN\\bibl\4034 20241006194912.7 2073-0462 20141214b2014####ek#y0engy0150####ca RUS RU Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages Journal article Kazan Kazan state agrarian University 2014 5 с. Journal article local Zakirova Alsu Rafkatovna Klychova Guzaliya Salihovna Nikitina Yana zh-szf.ru