The aim of this thesis is to create a viable business plan for a new production company. This company will specialize in manufacturing swimming pool equipment that shall increase the standard of services provided by aqua-establishments. The target market is aqua-establishments (indoor swimming pools, hotel pools a spas) in Europe. The theoretical part deals with general principles of creating a business plan, presents potential users and characterizes its structure. The applied part introduces a specific business plan. Strong emphasis is given on description of competitive advantage, on marketing strategy and on financial plan. Financial plan includes evaluation of effectiveness of the project as well as evaluation of viability of the proje...