%0 Journal Article %T The role of analysis in the development of a business plan %A , .. %A Usova, Y.. %K business plan, analysis, financial accounting, management accounting. %J Actual directions of scientific researches of the XXI century: theory and practice %D 2026 %N %P 6 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov