The aim of this diploma thesis is to prepare a business plan for an already existing social cashback web portal and to verify its viability. The thesis is divided into two parts. The theoretical part defines basic terms such as business and entrepreneurship, business plan and its components. In the practical part, you will find a concrete description of the business opportunity and analysis of the factors influencing its future development, including financial plan. Based on the results and the business plan, it is not recommended to continue the project due to the negative results of financial indicators and various methods of investment evaluation (net present value, internal rate of return)