%0 Journal Article %T Planning at the enterprise %A Vakhtin, A.. %A Usova, Y.. %K enterprise, planning, production, operation, service, business plan. %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