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The paper considers the problem of small enterprise business planning. At present common regulations of implementation of business plans of investment projects for small, medium-sized and large-scale enterprises are established in Belarus. This paper outlines the distinctive features of small enterprises. They prove the fact that it is impossible to apply business planning methodology reported in the Decree of Ministry of Economy of Belarus No. 158 on August 31, 2005 ?Adoption of Regulations for Implementation of Business Plans of Investment Projects" because these regulations are directed towards medium-sized and large-scale enterprises.
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