Financial considerations for the development, implementation, and evaluation of the strategic plan. In: Fundamentals for the Elaboration of Strategic Plans [Internet]. Colombia,CO: Sello Editorial UNAD; 2019 [cited 2026 Nov. 2]. pp. 174-200. (Administrative, Accounting, Economic and Business). Available from: https://libros.unad.edu.co/index.php/selloeditorial/catalog/book/118/chapter/869