Without entrepreneurship there is no business, business management depends on efficiency and total business results. Entrepreneurship is the economic activity of an individual or several partners with capital investment, taking risks and uncertainty enter into a business venture with the aim of creating profits. Success is the best combination of talent, knowledge and entrepreneurial skills. Entrepreneurs are persons who undertake certain business ventures in order to achieve profit. The business plan is a document that contains a thoroughly elaborated explanation of investment in a business with a rating of expected impacts and solutions for risky situations that will bring them the future. Creating requires time and resources, but also saves the same, attracts potential partners and enables faster implementation of credit claims. Acceptance or disapproval of an entrepreneur's business plan depends on the entrepreneur and about who creates and accepts a business plan or investment study. The business plan is based on the opening of the tourist agency in Karlovac. For the successful realization it is necessary to invest HRK 622.000,00, of which HRK 430.000,00 (69,13%) in fixed assets, and HRK 192.000,00 (30.87%) in permanent working capital. Out of a total of HRK 430,000.00 of required investments in fixed assets, HRK 350,000.00 was allocated for tangible assets and HRK 80,000.00 for immaterial assets. According to the Profit and Loss Account, total revenues were HRK 4,219,420.00, expenditures HRK 3,116,523.59. The total profit was HRK 1,102,896.41, after taxation of 20%, pure profit was HRK 882,317.13, the retained profit was HRK 13,566.42.