نجار صراف, علیرضا

[ 1 ] - 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...