The diploma thesis deals with processing of a business plan for establishing fitness centre designed for women in Hodonín. The theoretical part describes the theoretical bases related to the idea of business and market, business plan and its structure, including a description of used analytical research methods and tools. The analytical part of the thesis contains outputs from the analyzes and research carried out, on the basis of which a suitable strategy for the start-up company is subsquently selected. The design part of the thesis elaborates a specific part of the business plan in connection with the chosen strategy so that the plan is feasible and viable