TY  - BOOK
AU  - Heckscher Gunnar
TI  - Budget as an instrument of administrative efficien
T2  - Indian Institute of Public Administration, Financial Management Unit, Occasional Lectures. 1
U1  - X71:8, L1 
PY  - 1971///
CY  -  New Delhi 
PB  - I I P A      
N1  - Appendix: P 46-52
ER  -