@article{Burmistrov2026the,
author={Burmistrov, A.M. and Panyavina, E..},
title={The basic requirements for developing a business plan for russian banks},
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={42-47},
volume={},
issue={},
}