%0 Journal Article %T Planning and Budgeting Personnel Costs of the Organization (Lecture 5) %A Mitrofanova, E.A. %A Esaulova, I.A. %K planning, budgeting, budget, personnel management, personnel costs, functions of personnel management, personnel, cost estimate. %J Management of the Personnel and Intellectual Resources in Russia %D 2015 %N 4 %P 6 %I INFRA-M Academic Publishing LLC.