TY JOUR TI Planning and Budgeting Personnel Costs of the Organization (Lecture 5) KW planning KW budgeting KW budget KW personnel management KW personnel costs KW functions of personnel management KW personnel KW cost estimate. JO Management of the Personnel and Intellectual Resources in Russia AU Mitrofanova, E.A. AU Esaulova, I.A. PY 2015 IS 4 PB INFRA-M Academic Publishing LLC.