Add to ORKGCurrent bachelor work is dedicated to entrepreneurship with reference to the SME. The business plan is related to the field of opening of private kindergartens, which is currently very popular. The theoretical part of the work deals with the kindergartens' operation, regulatory and legal framework of its functionality, the project of the structure and the principles of its foundation. The practical part of the thesis contains the actual business plan for opening a kindergarten. The main objective of the thesis is the preparation of understandable, systematic and ideally applicable business project that potentially can be used in negotiations with investors in the field of raising capital for the project implementation and successful operati...