00527naa#a2200181#i#450# EN\INFRA-M\bibl\6666 /en/manage/index 20250127184436.1 1998-0701 20140225b2014####ek#y0engy0150####ca RUS RU Inversion budgeting as a method of financial planning Journal article Moscow INFRA-M Academic Publishing LLC. 2014 4 с. Journal article local Smirnova Yu. fht.editorum.ru /en/manage/index