This business project is the product of three years of studying at University of Applied Science in Karlovac. It is compound of all subjects which the author had a privilege to learn. The business plan is a tool that makes it easier for a businessman to put idea in material terms and to bring it in the end to the goal he was striving for. The entrepreneurial plan helps the entrepreneur to orientate on all segments that are in intercourse and synergistically give fruitful results. Theoretical part will be explained in detail and the business plan will be presented on the example of company called „JIS“d.o.o. which will produce and sell cupcakes. The final goal of this work is to show how simplicity can lead to success and how will that same simplicity lead to medium profit range with low risk, satisfied employees and with positive impact on the society. Author will invest 35.000,00 Euros for this project. According to all neccessary financial calculations, the annual revenue will be 80.520,00€ (611.952,00 kuna), while the annual expense will be 60.000,00 € (444.000,00 kuna). When we substract those two it will remain a net profit of 20.520,00 € (151.848,00 kn). Investing in this entrepreneurial project is entirely justified since profitability and liquidity are seen from the calculated indicators.