@article{Vakhtin2026planning, author={Vakhtin, A.. and Usova, Y..}, title={Planning at the enterprise}, 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={48-53}, volume={}, issue={}, }