THЕORЕTIСАL АND LЕGАL BАSIS OF INITIАTIVЕ BUDGЕTING IN THЕ BUDGЕT SУSTЕM. American Journal of Business Management, Economics and Banking, [S. l.], v. 35, p. 127–134, 2025. Disponível em: https://americanjournal.org/index.php/ajbmeb/article/view/2890. Acesso em: 18 apr. 2026.