The main objective of this thesis is a business plan elaboration concerning the establishment of a private nursery school in Brno region, in the village of Želešice. The business plan is set up on the basis of personal and general findings from the internal and external environment analysis and the plan deals with it own implementation . The theoretical part is focused on defining the basic concepts related to business in the field, together with the possibility of establishing and financing kindergartens. The practical part deals with a specific business goal - the establishment of a private kindergarten with a detailed financial plan for the first 5 years, giving important information about the financial performance of the company and eva...