The diploma thesis deals with the business plan of setting up a restaurant. The aim is to establish the U černého psa restaurant with specific products. The diploma thesis is written as a guide for ever each restaurateur, who intends to set up his own business. The thesis is divided into three parts. The theoretical part deals with the general principles of business, choosing the legal normative business environment and the theoretical principles that every business plan must meet. The second part is the methodological part, which contains the procedures of all the analyses that occur in the process. This is followed by the practical part that deals with the business plan of the restaurant U Černého psa. The reader will find a specific desc...