%0 Journal Article %T Forecasting and planning of expenses in the production activity of the enterprises %A Borisov , A.. %A Bezrukova, T.L. %A Lukin, A.. %K forecasting, planning of expenses, prime cost, profit, expenses. %J Forestry Engineering Journal %D 2015 %N 5 %P 10 %I FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov