منیسي أ. . The Evolution of Planning, Programming and Budgeting System as a Budgetary Technique. Dirasat in Economics and Business , [S. l.], v. 17, n. 1, 1981. DOI: 10.37376/deb.v17i1.1870. Disponível em: https://journals.uob.edu.ly/index.php/DEB/article/view/1870. Acesso em: 5 jun. 2026.