%0 Journal Article %T Programming and budgeting system: foreign practice and the basis for practical application for Russia %A Bruzati, L.. %A Gryadunova , A.. %K budgeting, cost optimization, strategic plans-ing, incrementalism, a state program, PPBS, the budget «from scratch», management decisions, problem tree, project management %J Journal of Public and Municipal Administration %D 2016 %N 5 %P 5 %I RANEPA