Budgeting based on activities and the possibility of application in the Libyan environment, an applied study on Libyan industrial companies. Economic studies journal, [S. l.], v. 4, n. 1, p. 193–165, 2021. DOI: 10.37375/esj.v4i1.2203. Disponível em: https://elc2.su.edu.ly/index.php/esj/article/view/2203. Acesso em: 8 dec. 2025.