Prof. CHEN Tien Yiu, TheodoreTheodoreProf. CHEN Tien Yiu2016-06-112016-06-112003The Hong Kong Accountant. Sept 2003, p. 77-78.1029-3892http://hdl.handle.net/20.500.11861/25882 pagesenBudget in business.Strategic planning.Integrating the strategic planning: process with budgetingOther Article