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Budget in business --- Controllership --- Cost accounting --- 657.31.012.7 --- 657.474 --- Cost --- Costing --- Costs, Industrial --- Accounting --- Historical costs (Accounting) --- Comptrollership --- Auditing, Internal --- Business --- Finance --- Industrial management --- Business budgeting --- 657.474 Processing of costs --- Processing of costs --- 657.31.012.7 Budgets. Estimates. Financial plans--?.012.7 --- Budgets. Estimates. Financial plans--?.012.7