The Relevance of Budgeting Estimations for Control and Performance Evaluation in Adopting Kaizen: Hypothetical & Empirical Study. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 5, n. 11, 2010. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/642.. Acesso em: 1 may. 2024.