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نویسنده : Naseri، Hassan ؛ Hosseini، Mohammad Reza ؛
مجله:Journal of Management and Accounting Studies»September 2017, Volume 5 - Number 3 (5 صفحه - از 72 تا 76 )
کلیدواژه ها:Educational Factorsoperational budgetingSkill FactorsFacility Factors