%0 Journal Article %T FEATURES OF FINANCIAL PLANNING IN EDUCATIONAL INSTITUTIONS %A Kotova, T.. %A Chernikina, E.. %K financial planning, result-oriented budgeting, program-target method of planning, budget funds, financial flows %J Vestnik of Astrakhan State Technical University. Series: Economics %D 2015 %N 2015 %P 5 %I Astrakhan State Technical University