The subject of this bachelor thesis is creation of business plan on restaurant in Ceske Budejovice. The thesis is divided into two parts -- theoretical and practical. The theoretical part is about basic terms, general description and structure of business concept. The theoretical part also summarizes methods for assesing the investment anvantages and the analysis of break-even point. In practical part there is written the complete business plan of Rennie's restaurant which is planned to be open in Lannova street in Ceske Budejovice. The practical part deals with specific business plan which verify the theoretical process in practise and shows that the project is viable and has chance to be succesful