%0 Journal Article %A kheradmand, ebrahim, khani, nasser %T A model for financial strategic Capabilities in successful Implementing of Operational Budgeting System in Branches Islamic Azad University %J Journal of Business Management %V 13 %N 50 %P 224-238 %D 2021 %R %U https://sanad.iau.ir/fa/Article/1068710