@incollection{OtteSeyfriedt2012,
  author    = {Michael Otte and Thilo Seyfriedt},
  title     = {Neue Ans{\"a}tze der Budgetplanung},
  series = {Management 2012 : Kurzbeitr{\"a}ge aus Wissenschaft und Praxis},
  publisher = {CreateSpace},
  address   = {Charleston (SC)},
  isbn      = {978-1-4812-9404-1},
  pages     = {53 -- 74},
  year      = {2012},
  language  = {de}
}