NITA , Bartłomiej. Budgeting as a Controlling Instrument in Company Management. Studia Oeconomica Posnaniensia, Poznan, Polska, v. 2, n. 5, p. 97–110, 2014. DOI: 10.18559/73ktkw36. Disponível em: https://journals.ue.poznan.pl/soep/article/view/3282. Acesso em: 3 sep. 2026.