ORÇAMENTO PROGRAMA

https://books.google.com.br/books?id=gU8KO1YbYm4C&pg=PA81&lpg=PA81&dq=Or%C3%A7amento+programa+%C3%A9+o+elo+entre+o+planejamento+e+as+fun%C3%A7oes+executivas+da+organiza%C3%A7%C3%A3o&source=bl&ots=T8O6C_hyo2&sig=9TJ105PAWZuS6IiMnVubQbxGpHA&hl=pt-BR&sa=X&ved=0ahUKEwikkPzou6TSAhVMLyYKHXMECg8Q6AEIPTAH#v=onepage&q=Or%C3%A7amento%20programa%20%C3%A9%20o%20elo%20entre%20o%20planejamento%20e%20as%20fun%C3%A7oes%20executivas%20da%20organiza%C3%A7%C3%A3o&f=false