برون, جهانگیر
دانشگاه آزاد اسلامی واحد نراق
[ 1 ] - بررسی عوامل درونی و بیرونی مؤثر بر استقرار بودجهریزی عملیاتی، در شرکتهای مادر تخصصی و ارائهی راهکارهای عملیاتی و اجرایی
The pillars of any successful management as a service institute in any system, whether public or private are laid on three major factors, namely Programming, Executing, and Supervising. Budgeting (especially performance budgeting) is deemed as a main element of planning. Supervising on how it is executed and the evaluation of the results, generally known as performance evaluation and operationa...
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