قياسيًّا، إعداد الموازنات هو عمليّة تفاعليّة تَعِد فيها المجموعات المختلفة موازنات أوّليّة، لتُجمَع فيما بعد من أجل تحديد الفروقات وحلّها

-Harvard Business School Press

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