BUSINESS PLANNING ELABORATION OF AN ENTREPRENEURIAL IDEA EXEMPLIFIED BY COMPANY URSUS

Bez poduzetnika nema poduzetništva, a bez poduzetništva nema ni ekonomije koja je pokretač svjetskoga gospodarstva. Poduzetnici ulaze u poduzetništvo zbog želje za ostvarenjem nečega novoga. Da bi poduzetnik bio uspješan mora biti inovativan i kreativan. Svakomu je poduzetniku u cilju biti što jedinstveniji na tržištu kako bi bio prepoznatljiviji i uspješniji od konkurencije. Uspješan poduzetnik osim dobrih osobina ima i dobru poduzetničku ideju. S idejom „ulazi“ u poduzetništvo. Njegova poduzetnička ideja mora imati konkurentsku prednost. Poduzetnička se ideja realizira kroz poduzetnički projekt. Prilikom realizacije poslovnoga plana moraju biti definirane sve bitne stavke poslovne ideje. Cilj je ovoga rada prikazati što je to poslovni plan i koju važnost imaza ostvarivanje poslovne ideje te na praktičnom primjeru prikazati elaboraciju turističke agencije na tržištu.There is no entrepreneurship without entrepreneurs; and with out entrepreneurship, there is no economy that drives the world economy. Entrepreneurs often get into entrepreneurship guided by a desire to create something new. For anentrepreneur to besuccessful, he/she must be innovative and creative. Every entrepreneur’s goal is to be as unique as possible in the market to be more recognizableand more successful than other competitors. Inaddition to good qualities, a successful entrepreneur has a good entrepreneurial idea. Withit, he/she "enters" the world of entrepreneurship. The entrepreneurial idea must have a competitive edge. It is realized through an entrepreneurial project. When implementing a business plan, all the essential elements of a business idea have to bedefined. The paper determinesthe business plan and describes its importance for therealization of a business idea through a practical example of the elaboration of a travel agency in the market