مقایسه روش بودجه‌ریزی سنتی با بودجه‌ریزی بر مبنای صفر در واحدهای ارائه دهنده خدمات بهداشتی دانشگاه علوم پزشکی و خدمات بهداشتی درمانی گیلان

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