@article{sywh2112457467851931650,
  title = {成本管控与预算协同管理的流程再造实施要点},
  author = {吴婷},
  journal = {商业文化},
  year = {2026},
  number = {11},
  pages = {62--64},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457467851931650},
}