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Abstract. This article examines the system of budgeting, and impact its using on the efficiency of activity of the company.
Key words: budgeting, management of company, the link between budgets, approaches for using of budgeting.
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2. : / .: .. , .. // ӻ - : , 2014. 168 .
3. .., .. // . 2011. 8 [ ]. URL: http://web.snauka.ru/issues/2011/12/5763 ( : 09.12.2014).