KOHZAD, S. Budget Management: A Key Lever for Strategic Decision-Making. International Journal of Business Management and Entrepreneurship, [S. l.], v. 3, n. 1, p. 15–27, 2024. Disponível em: https://mbajournal.ir/index.php/IJBME/article/view/52. Acesso em: 21 nov. 2025.