The graduate work describes an entrepreneurial project on the example of a leather purchase trade. These are raw cow and sheep leather that are purchased from registered slaughterhouses and further processed. After a large quantity of leather is collected, which will be trimmed and preserved in detail at the Divina collection point, the leather will be further sold on the domestic and foreign markets. The buyer will be the company that offers the highest price at a given time. Divina leather will not be used for the purpose of making gelatin and collagen, but exclusively for technical purposes (clothing, footwear, furniture). The headquarters of the Divina craft will be in Karlovac at the address Bašćinska cesta 61. The craft will be 100% owned by the founder Helena Razumić.The entrepreneurial project analyzes the cost-effectiveness of opening a business of this kind. Costs and profits for the next five years of the business are analyzed. Own funds (conversion of space into business premises) and credit funds will be invested in the Divina craft. Divina plans to invest 60% of its own funds (60,000 euros) and take out a loan in the amount of 40,000 euros.The analysis of the project indicates that the craft will start to make a profit during the first months after the investment, which will grow over time.