The main objective of the thesis was to plan a start-up business for brewing beer. In order to create a business plan in the theoretical part we considered the following aspects: eco-nomical environment, marketing, financial statements, management and manpower, alco-hol production and consumption in Finland, equipment and brewing process, recipe de-velopment. The empirical part represents our business plan for a craft brewery producing beer of vari-ous styles and selling it in the city of Helsinki. In the course of work on it we conducted a survey among the residents and visitors of Helsinki, analysed the results and developed beer recipes based on the results of this analysis. We also undertook a competitor analysis and found out who our...