@article{Borisova2026business,
author={Borisova, Y.. and Panyavina, E..},
title={Business plan as an instrument of competitiveness  management companies},
journal={Actual directions of scientific researches of the XXI century: theory and practice},
publisher={FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov},
year={2026},
pages={30-35},
volume={},
issue={},
}