%0 Journal Article %T USING ACTIVITY BASED BUDGETING TO CONTROL COSTS AND IMPROVE BUSINESS PROCESS EFFICIENCY %A ADAMOVA, G.A. %K BUDGET, ACTIVITY BASED BUDGETING, BUDGETING TECHNIQUE, MANAGEMENT ACCOUNTING, COST MANAGEMENT, ACTIVITY-BASED COSTING, COST CONTROL, COST ACCOUNTING, COST FACTOR, FINANCIAL OUTCOME PLANNING, ABC SYSTEM, FINANCIAL RESPONSIBILITY CENTRE %J Russian Journal of Management %D 2024 %N 12 %P 7 %I Publishing Center RIOR