@article{
  author = {Irajpoor, Alireza, Torabinia, Alireza},
  title = {A Study on Setting up an Operational Budgeting System in Service Organization},
  journal = {Journal of Development & Evolution Mnagement},
  year = {2014},
  volume = {5},
  issue = {15},
  pages = {61-68},
  doi = {},
  url = {https://sanad.iau.ir/fa/Article/949921}
}