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What have other researchers found regarding Piaget's stages of cognitive development?
Bottom-Up Budgeting
A budgeting method where the budget is created with input from lower-level employees, leading up to a total company budget.
Extrapolation
The process of estimating, beyond the original observation range, the value of a variable on the basis of its relationship with another variable.
Previous Year's Budget
The financial plan containing income and expenditure for the prior year, used as a reference or benchmark for current financial planning.
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