Financial planning is often defined as a deliberation of the financial future of an enterprise, it is an indicator tool, minimises the risk, and fulfils the essential business objectives of financial management such as ensuring liquidity, profitability and stability of the company. The aim of Master’s thesis is to characterise and interpret the topic: "Financial plan of Obecny podnik lesov Slovenska Lupca, spol. s r.o", while applying the selected methods - the percent of the revenue method and break – even point analysis method to create a business plan. We used the methodology of observing the evolving data for the analysed period of time. This data were obtained from internal sources of the enterprise - from the profit and loss statement and the balance sheet. Practical knowledge and information about the company were gained through personal communication with employees. After a detailed analysis of company, we are able to proclaim that the company meets the forest management plan, regularly generates profit and, last but not least, seeks out sustainable cultivation of their property in order to improve functionality and maximise positive economic effects.