The aim of this thesis is firstly to present the business plan in general terms, with a particular focus on the definition, the reasons for its formulation, the form and structure of this document. The criteria of the investment decision-making are also included in this theoretical part, containing static as well as dynamic methods of the investment evaluation. Afterwards, the practical part is introduced, comprising a specific business plan formulation. This business plan deals with the project of the construction of a small commercial filling station, which will most likely be carried out by Proton, s.r.o. company based in Protivín in due course. The practical part will also be provided to the management of Proton company and serve as a s...