SVIRKO, S. Estimated planning as an important element of management accounting of state institutions of higher education of Ukraine. Public Policy and Accounting, [S. l.], n. 1(11), p. 21–26, 2025. DOI: 10.26642/ppa-2025-1(11)-21-26. Disponível em: https://ppa.ztu.edu.ua/article/view/335445. Acesso em: 9 aug. 2025.