TY - JOUR AU - Posuikina, O.V. AU - Musiienko, N.M. PY - 2008/06/25 Y2 - 2024/03/28 TI - Ways of budgeting technology perfection at pharmaceutical enterprises JF - Farmatsevtychnyi zhurnal JA - Farm Zh VL - IS - 3 SE - Management, marketing and logistics DO - UR - https://pharmj.org.ua/index.php/journal/article/view/1133 SP - 10-16 AB - The codification of incomes and expenses items at pharmaceutical enterprises has been offered The budgets formats of responsibility centers have been formed. The consolidation algorithm of basic budgets of pharmaceutical enterprises has been resulted. The budget rules with use of the process approach have been developed. ER -