The aim of this Master's Thesis is to set up an initial business plan of the ice cream shop in the busy touristic area of the capital city of Prague. The thesis is divided into two parts: theoretical and practical. The theoretical part deals with the analysis of the small and medium enterprise segment in the Czech Republic and the local entrepreneurial environment in comparison with other European countries according to regularly compiled international reports. Additionally, an analyses of specific consumer behaviour will be carried out. The end of the theoretical part introduces the generally recommended structure of a business plan describing closer its respective parts. The practical part applies this structure into practise based on the...