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For citations:

Sergienko N.S. Facilitation tools in proactive budgeting. UPRAVLENIE / MANAGEMENT (Russia). 2026;14(1):14-25. (In Russ.)

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ISSN 2309-3633 (Print)
ISSN 2713-1645 (Online)

State University of Management
Ryazanskii prospect, building 99, office 346 and 345А (The main academic building)
Moscow, 109542, Russian Federation
E-mail: ic@guu.ru

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