This Master's Thesis focuses on the elaboration of a business plan, the specific goal is to create a business plan intended to establish a restaurant in Kolin, whose vision is to provide services in the field of traditional Czech cuisine. Another goal of this work is to assess the viability of such a project. The work is divided into two main parts. The first - the theoretical part describes the structure of a business plan including specificity of small and medium-sized companies. The second - the practical part applies the theoretical part to the real establishment of restaurant. Great attention is paid to the financial plan and the related verification whether such an enterprise could prosper in the long term