Vakilifard, Hamidrez; Zeynali, Mehdi; Mohammadipour, … - In: American Journal of Finance and Accounting 2 (2010) 1, pp. 65-74
Successful and pioneer organisations are trying to combine budgeting process, strategic planning and performance management. Our objective is evaluating implementation of performance-based budgeting (PBB) by using activity-based budgeting (ABB). The research has been done in Telecommunication...