Bachelor thesis focuses on the issue of the business plan and its creation. The goal of the work is the creation of a business plan for newly established enterprise in the health sector. The first chapter is devoted to the theoretical notions associated with the business plan, the requirements asked of the business plan and at the same time he also its content and features. The second and the third chapter contain the aim and methodology of the work. The fourth chapter approaches the data on the undertaking itself, the services offered, the marketing mix of the business, the timing, the enumeration of the costs, expected sales and the balance sheet. The end of the fourth chapter focuses on the evaluation of reality and implementation of a newly-established business and being aware of all the risks.