@book { BudgetierungalsInstrumentdesoperativenControlling,
    title = "Budgetierung als Instrument des operativen Controlling",
    author = "Iryna {Kopiyevska}",
    year = "2006",
    publisher = "GRIN Verlag",
    address = "München, Germany",
    doi = "10.3239/9783638488730",
    url = "https://www.hausarbeiten.de/document/53413"
}