Kowalewski , Mirosław, and Henryk Lelusz. “The Reasons, Barriers and Effects of the Implementation of Controlling in the Managers’ Opinions in The Heat Plant MPEC”. Studia Oeconomica Posnaniensia 6, no. 8 (August 31, 2018): 5–16. Accessed September 3, 2026. https://journals.ue.poznan.pl/soep/article/view/3846.