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Abstract
The purpose of the article is to summarize existing approaches to business planning, to define the structure of the business plan, to emphasize the difference between business planning of scientific organizations in higher education institutions and the corresponding process in commercial organizations, and Make recommendations on the organization and implementation of the planning procedure for the Russian education and scientific development sector. The article presents the main stages of the innovation process, the specificity of the innovation process, and its two-stage nature (where the first stage is completed with the creation of «novation» and the second - «innovation»). The authors present a business planning process and emphasize the peculiarities of its development in institutions scientific and educational organizations. Based on such analysis, the authors make recommendations for business plan developing for such types of organizations.
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