RZGAR ABDALAH SABR JAFF; HALKAWT ESMAIL MOHAMMED AMIN; KARWAN MOHAMMED FATIH JALAL. The role of planning budgets in analyzing deviations and controlling performance A case study in the Coca-Cola Soft Drinks Company. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 1, n. 3, p. 150-163, 2017. DOI: 10.25098/1.3.9. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/356. Acesso em: 12 feb. 2026.