00310    a2200109   4500020001500000024001800015082001200033100002100045245007400066260005200140300000800192  a0814450466  a9780814450468  a658.154  aFinney Robert G.  aPowerful Budgeting for Better Planning & ManagementcRobert G. Finney  aNew YorkbAmerican Management Associationc1993  a744