Копчикова, І., and О. Кудирко. “ANALYSIS OF THE IMPLEMENTATION OF THE EXPENDITURE ESTIMATES OF BUDGETARY INSTITUTIONS AS A TOOL FOR IMPROVING THE EFFICIENCY OF PUBLIC FINANCE MANAGEMENT”. SWorldJournal, vol. 3, no. 31-03, Apr. 2025, pp. 10-17, doi:10.30888/2663-5712.2025-31-03-011.