@book{111578,
	author = {Welsch, Glenn A. and Hilton, Ronald W.},
	title = {Budgeting},
	publisher = {Prentice-Hall},
	year = {1988.},
	series = {Prentice Hall series in accounting},
	address = {Englewood Cliffs, N.J.},
	edition = {5. ed.}
}