@book { StandundEntwicklungstendenzenderBudgetierung,
    title = "Stand und Entwicklungstendenzen der Budgetierung",
    author = "Sandra {Utke}",
    year = "2005",
    publisher = "Diplom.de",
    address = "Hamburg, Deutschland",
    doi = "10.3239/9783832489946",
    url = "https://m.diplom.de/document/224153"
}