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Business planning is an effective management tool that is used almost everywhere in today's economic situation, regardless of the activity field, its scale, as well as the ownership form of small and medium enterprises. Business planning can be characterized as a working tool for newly created and existing organizations. A business plan is a short, accessible and clear description of an enterprise, the key mechanisms in studying future activities in the market. The business plan provides andoi:10.5281/zenodo.6506544 fatcat:72jt2ipbgfh4rozlyjrhwlz4ym