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планирование, бюджетирование и прогнозирование stresses
comp., MS	planning, budgeting, and forecasting (The interrelated processes of planning business activities, developing budgets based on the plans, and forecasting future expenditures and revenues based on budgeted and actual data); PBF (The interrelated processes of planning business activities, developing budgets based on the plans, and forecasting future expenditures and revenues based on budgeted and actual data)