This Master´s thesis deals with creating a business plan, which covers the construction of a climbing centre in Vrchlabí. The goal of the thesis is to assess the feasibility of the project based on the created business plan. The thesis is divided into two main parts. The first, theoretical part, deals with a difference between an entrepreneur and a relationship of employment, reasons to run a business, but above all, reasons for creating a business plan and its structure. The practical part includes a business plan itself with a detailed structure of the whole project, a financial plan and all necessary steps and actions that need to be done for its successful realization. The greatest emphasis is placed on the analysis of potential custome...