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Budgeting | 1 |
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Adedigba, Yakub A. – International Library Review, 1988
Reports the results of a survey of Nigerian agricultural libraries and documentation centers that examined budgeting techniques. The factors examined include who prepares budgets, the basis of cost estimates, establishment of goals and planning guidelines, criteria for funding approval, and maintenance of financial records. Common problems are…
Descriptors: Budgeting, Comparative Analysis, Cost Estimates, Developing Nations