IMPROVING THE BUDGET PROCESS THROUGH EFFECTIVE BUDGET PLANNING STRATEGY . International journal of business and management sciences, [S. l.], v. 4, n. 02, p. 16–28, 2024. DOI: 10.55640/ijbms-04-02-02. Disponível em: https://www.academicpublishers.org/journals/index.php/ijbms/article/view/256.. Acesso em: 16 oct. 2025.