Entrepreneurial plan Seniornacestach Ltd. falls to area of tourist trade .This plan consists of theoretical and practical part.I lastly added to this plan conclusion, literature and appendixes.

This graduation theses is engaged in possibilities a new firm with facility in field of accounting consulting. It is necessary to locate, if it should to entre on the market or not and how ixpectations has it.

This diploma thesis deals with preparation of an entrepreneurial plan. The theoretical part of the study presents theoretical knowledge from the area of entrepreneurial activity, marketing and promotion. In the practical part I worked out the entrepreneurial plan for the establishment of traveling and getting acquainted agency and proposed its promotion.

The aim of this diploma thesis is to develop a business plan in order to set up an educational centre with a range of courses, through which the market will be accommodated there where the school education system is not sufficient. The first part focuses on the theoretical knowledge and is followed by more detailed analysis of the current market situation. In a proposal part, there is a detailed entrepreneurial plan, according to which the plan feasibility can be considered.

新創企業在創業之初，往往資源不足、訂單未到、客戶關係未建立好、技術及產品未成熟、管理尚未到位，市場不確定等不利因素。所以不管從台灣或大陸的環境來看新創企業，創業之初的三到五年是新創企業最為艱困且風險最高的時段。 因此本研究主要在探討，材料表面處理技術的創業規劃及經營，新創企業如何在創業醞釀階段，就做好創業活動規劃；在草創存活階段，做好存活策略推動，使企業得以存活；在經營維持階段，如何推進經營利潤，並讓企業持續發展下去。使新創企業處於不同階段下，能有效分析、規劃及做好該階段的行動任務，而讓新創企業渡過各個階段的考驗，為本論文的研究目的。 研究結果顯示，在創業醞釀階段，要有創業活動的形成，需要在創業活動前做好分析及規劃。除要有創業的「環境價值機會」出現外，要有能提供顧客價值之「價格」、「品質」、「速度」、「需求滿足」誘因，及具備「技術、產品或服務」、「人或團隊」、「資金」、「客戶關係」等創業關鍵組成。 在草創存活階段，企業需推動存活策略三構面，使企業能順利存活下來，其中與其構面變項有利的連接方向，證明朝向：產品/服務經營模式「訂定得當」、控制資源/開銷「消耗少」、創造利益體/網絡「連結多」，將最有利於新創企業存活的方向。此外，新創企業在草創階段，如所從事的產品或服務之營銷活動，所在的區域、客戶、及市場，在創業之初有很高的不確定性，選擇性或階段性的「集中」（Focus）策略才是正確的戰略。但如從存活策略三構面上做分析，所得到的結果皆為不利的情況，而資源又已先行投入情況下，如擬存活下來，對該項目最好的經營策略就是採取「退縮」（Withdrawal）策略。 而在新創企業在剛經歷草創存活階段後，為能持續性存活下來，需有「經營利潤推進」產生，才得以能維持經營。本論文從經營利潤推進的角度，提出經營維持的四構面做法，包括在創業經營風險構面及成本構面的降低活動；價值構面及收入構面的提升活動。做為在經營維持階段，主要的經營指標。因此，具體落實經營利潤推進的四構面，企業才得以有「利潤」的產生，也唯有利潤的產生，新創企業才得以有機會永續。 關鍵字：新創企業、創業規劃、存活策略、利潤推進、表面處理 創業管理 / A start-up at the beginning often encounters the following challengers: resources are insufficient; the order has not been big enough; customer's relation has not been set up well; the technology and the product is immature; the management has not been put in place yet; the market is uncertain, and so on. No matter the new company is operating in Taiwan or the mainland china, it will face high risk, particularly in the period of 3rd to 5th year after its establishment. Therefore, this research aims to study the entrepreneurial plans and managements for the material surface treatment technology, including how to make a business activity plan well in the entrepreneurial fermentation stage? how to do a better survival strategy promotion in the starting survival stage? and how to become profitable in the management arrangement stage. The purpose to let the new enterprise pass each stage sufferings by effectively analyzing, planning and completing action tasks under the different periods. The findings showed that the company needs to complete the analysis and the plan prior to the activity of entrepreneurship in the entrepreneurial fermentation stage. Besides providing with the opportunities for value added, the start-up needs to provide with “the customer value”, such as “price”, “quality”, “speed”, and “the satisfied demand” to provide, and to possess “the entrepreneurial key element” including “the technology, the product or the service”, “the human or the team”, “the fund”, and “the customer relations”. In the starting survival stage, the enterprise could implement the three key actions of survival strategy to survive smoothly. It is proven that a better survival orientation for a newly created enterprise is to have an appropriate position in product/service or business model, to utilize fewer resources/expenses, and to link with a wider network. In addition, the right strategy for a newly created enterprise in the starting survival stage is the selective or gradual focus strategy, if the marketing activities of product/service have the very high uncertainty at the beginning of the undertaking in the region or the market. The analysis from three key elements of survival strategy obtains result all for disadvantageous situation, but resources already in advance investment situation. The best management strategy is adapted to the strategy of withdrawal. A newly creation enterprise has gone through the starting survival stage, the advancement of operating profit should be produced to last for long enduring survival. The present paper proposed four key elements of management maintenance as a main management target from the advancement's angle of operating profit, which including to reduces the operational risk and cost elements and to increase the operational value and income elements. Therefore, the new enterprise could carry out the four key elements of operating profit advancement to get “the profit”, which would let enterprise have the opportunity to last forever. Keywords：Newly Created Enterprise, Entrepreneurial Plan, Survival Strategy, Profit Advancement, Surface Treatment, Entrepreneurial Management,

This diploma thesis deals with an entrepreneurial plan concerning the development of the business company MISE s.r.o., Ltd. The company has been working on the market as a distributor of medical aids for diabetics. The theoretical part is focused on the general characteristic related to the topic. The following analytical part contains the company characteristic, market analysis, financial analysis, the analysis of the outer and inner environment, including the plan evaluation for further expansion. In the conclusion, I summarize both the strong and weak points of the company, and also the opportunities and threats. The proposal part is based on the defined summary of the analytical part. The individual actions will aim to assemble an entrepreneurial plan, which will lead to the company expansion.