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. SJCUS [Internet]. 2017May1 [cited 2026Feb.12];1(3):150-63. Available from: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/356