%0 Conference Article %T BUDGETING IN THE COMPANY’S MANAGEMENT ACCOUNTING: THE ESSENCE, MEANING, AND PROCEDURE FOR DEVELOPING A BUDGET %A Lependina, E.V. %A Bezrukova, T.L. %K budgeting, strategic objectives, cash flows, management accounting, economic indicators, lines of responsibility %J Manager of the Year %D 2022 %P 4 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov