The Role of Budgeting in Management Planning and Control
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مسیر بودجهریزی عملیاتی نوین
By studying the evolution history of budgeting systems, you may discern three stages: In the first stage, controlling role of budget is regarded its major function. In the second stage, budget is considered as a means for management improvement. In the third stage, the role of budget is considered in economic planning, implementation of programs and government performance management. After Wor...
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تاریخ انتشار 2002