%0 Journal Article %T The basic requirements for developing a business plan for russian banks %A Burmistrov, A.M. %A Panyavina, E.. %K small and medium-sized enterprises (SME), planning, business plan, Bank, credit risks. %J Actual directions of scientific researches of the XXI century: theory and practice %D 2015 %N 3 %P 5 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov