The Relevance of Budgeting Estimations for Control and Performance Evaluation in Adopting Kaizen: Hypothetical & Empirical Study. JAFS [Internet]. 2010 Jun. 1 [cited 2024 Dec. 24];5(11). Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/642