The aim of the thesis is to create a business plan for starting a restaurant. The business plan is to fill the gap in the market of the restaurants with healthy eating in the district town Pelhřimov. The theoretical part deals with processing a business plan and describes the strategic and economic analysis, on whose basis comes in a practical the evaluation of the business plan and the development of the business plan. There will be used PESTLE analysis, Porter's five forces model, risk analysis and SWOT analysis in the thesis. The main part is the compilation of the financial plan of the restaurant, which allows assessing the feasibility and viability of the business plan. The financial plan is complemented by the most important financial...