Keywords:  Budgeting
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Journal Articles
The Bottom Line (1999) 12 (4): 141–147.
Published: 01 December 1999
... the budget process, as well as changing the focus from individual lines to whole activities. © MCB UP Limited 1999 Accounting policies Financial statements Libraries Budgeting Long‐range planning Line items are an efficient tool for recording transactions and creating comparisons...

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