%0 Journal Article %A Kalantari, Nouraldin, Mohammadipour, Rahmatolah, Seidi, Masoud, Shiri, Ardashir, Azizkhani, Masoud %T Mathematical model for performance based budgeting by productivity approach (Case study: Gas refineries in Iran) %J Management Accounting %V 12 %N 43 %P 117-127 %D 2019 %R %U https://sanad.iau.ir/fa/Article/816747