TY - CPAPER AU - I. Emerling TI - SALES BUDGETING IN A BUSINESS - PRACTICAL ASPECT T2 - 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2017 PY - 2017 SP - 803 EP - 814 DO - 10.5593/sgemsocial2017/15/S05.101 PB - STEF92 Technology ER -