A business plan is a document that contains a thoroughly elaborated explanation of investment in a business with a rating of expected impacts and solutions to risky situations in the future. Creating requires time and resources, but also saves them. It attracts potential partners and enables faster implementation of credit claims. Approval or disapproval of an entrepreneur's business plan depends on the entrepreneur, the creator and the one who approves the business plan or the investment study. In this final paper, an entrepreneurial project was presented on the example of cake production and sales. The main objective of this paper is to determine whether the project is acceptable, ie whether it will be financially viable. The topic is chosen because baking in today`s fast-paced lifestyle is becoming more and more problematic for housewives and because of the fact that weddings are organized for an increasing number of guests and at the same time there is a great demand for cakes on the market. The production and sales of cakes also provides a quick return on investment. The ability to use space and help in an entrepreneurial incubator favours a smaller investment at the start of the venture, and thereby faster returns on the funds invested. The method of data collection for the final work is the method of qualitative analysis used in the research by clarifying the qualitative features of market facts, concepts, processes and relationships that enable the identification and definition of market categories and laws. The conclusion reached by making this paper is that the investment in this entrepreneurial project is fully justified. All performance indicators show a great profitability of cake production and marketing, and hence the investment in this entrepreneurial project is fully justified.