Add to ORKGThe main topic of diploma thesis is to create a business plan dealing with foundation of travel agency selling boat cruises. In theoretical part of the thesis I focused on business development concerning small and middle companies within Czech Republic with the accent on tourist industry area and description of necessities needed for forming a business plan. In practical part of the thesis I created a particular business plan, in which I pay attention to description of business environment for tourist industry and competition analysis. Part of the plan i salso establishing of marketing and financial plan. In conclusion I evaluate the whole idea from viability and realisation point of view