@article{Mitrofanova2015planning,
author={Mitrofanova, E.A. and Esaulova, I.A.},
title={Planning and Budgeting Personnel Costs of the Organization (Lecture 5)},
journal={Management of the Personnel and Intellectual Resources in Russia},
publisher={INFRA-M Academic Publishing LLC.},
year={2015},
pages={47-53},
volume={4},
issue={1},
}