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The following sequence of steps are employed by a company to develop its annual profit pla
A.Imposed budgeting by top management.通过高级管理层强制执行
B.Bottom-up approach.自下而上
C.Top-down approach.自上而下
D.Total justification of all activities by operating units.由各营运单位定夺各项业务的总体合理性
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