The aim of this thesis is the complete elaboration of a business plan for a small business in the manufacture of products from fruit. Purpose of the newly founded company is the production of high quality jams, which are free of chemical additives and dyes, and honestly made from Czech ingredients. The theoretical part deals with basic concepts in the structure of the business plan, including an explanation of the methods of analysis environment and primary marketing research of market and target customers, which are subsequently used in the analytical part of this work. The proposals of this paper compiled financial, marketing, organizational and temporal aspects of the project including risk assessment