TY JOUR TI The role of analysis in the development of a business plan KW business plan KW analysis KW financial accounting KW management accounting. JO Actual directions of scientific researches of the XXI century: theory and practice AU , .. AU Usova, Y.. PY 2026 IS PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov