Klychova, G.S., Faskhutdinova М.S., and E.R. Sadrieva. “Budget Efficiency for Cost Control Purposes in Management Accounting System”. Mediterranean Journal of Social Sciences 5, no. 24 (November 10, 2014): 79. Accessed August 18, 2022. https://www.richtmann.org/journal/index.php/mjss/article/view/4942.