%0 Journal Article %T Features of budgeting in horticultural enterprises %A Babin, M.. %K budgeting, budget, horticultural enterprises, costs. %J Actual directions of scientific researches of the XXI century: theory and practice %D 2015 %N 3 %P 4 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov