美商公司電子寵物產品台灣代理之營運企劃 / This paper presents an overview of a business project that serves as a blueprint for the principals and investors to carry the start-up company to success and profitability. The project concerns a business endeavor of distributing an American company’s entertainment robotic product in the Taiwan market. The business plan begins with a brief summary of the project and start-up company, followed by a detailed description of the products and services. The plan then provides a summary of the current market situation and thereby, the sales and marketing strategies, along with risk analysis. The paper concludes with a management plan and the financial summary.