@article{sywh2112457472801210369,
  title = {加强全面预算管理优化企业战略成本管理的实践},
  author = {李碧涵},
  journal = {商业文化},
  year = {2026},
  number = {5},
  pages = {114--116},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457472801210369},
}