Entrepreneurship represents an activity of creating a new or existing but improved product. An entrepreneur can be any person who establishes his own company, it can also be a co-owner of a company or a manager with company management powers. The establishment of a company requires the satisfactions of economic and social prerequisites. Entrepreneurship is also a challenge for the entrepreneur, and the foundation for starting a successful business is planning and decision making. The first guideline for the future of business is to write a business plan. The business plan analyzes the idea of the enrepreneur business goals and guidelines are set. This thesis presents an example of a business plan of opening a patisserie in the city of Duga Resa. Author with the help of diferent scientic methods collect data which will help gain the framework for making a business decision on the profitability of the venture. The medium-term plan is shown through five years of the observedv period and through calculations of economic and financial indicators. In the end, conclusions were drawn on the basis of which the entrepreneur will use a business plan as an analytical tool. The obtained results are of informative character and will help make an important decision, and that vis whether it pays to start a new business, that is, to open a pastry shop in city of Duga Resa.