This diploma thesis has two goals: to conceive a business plan of an existing company Symbio Design s.r.o. and to find out whether the plan is viable or not. Symbio Design company deals with manufacturing of high-end audio-design products (loudspeakers and acustic-light objects) intended to be bought by sophisticated clients looking for non-standard equipment. That may be the company's problem as there are not many people falling within this segment. Also, even the associates-themselves do not have enough time to develop the business. In theoretical part of this thesis the concept of a business plan is explained -- its goals, who conceives it and who is it for. In the following practical part the business plan itself is introduced with all ...