TY CONF TI BUDGETING IN THE COMPANY’S MANAGEMENT ACCOUNTING: THE ESSENCE, MEANING, AND PROCEDURE FOR DEVELOPING A BUDGET KW budgeting KW strategic objectives KW cash flows KW management accounting KW economic indicators KW lines of responsibility JO Manager of the Year AU Lependina, E.V. AU Bezrukova, T.L. PY 2022 PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov