Budgeting in the nursing services area: management control, political and witchcraft uses.
作者信息
Covaleski M A, Dirsmith M W
出版信息
Health Care Manage Rev. 1981 Summer;6(3):17-24.
PMID:7033174
Abstract
Budgeting traditionally has been viewed as a separate form of management control used in planning, coordinating and controlling organizational activity. However, budgeting may also serve as a political and witchcraft tool, particularly in organizations with dwindling resources.
摘要
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