Scope of work was technical-commercial analyze with the aim of finding out if the foundation of a specialized subsidiary company by maintenance department outsourcing would have a real and economical justness. The specialized subsidiary would receive right and know-how of patented modern technology the DS Jet mixers designated for crude oil tank mixing and cleaning. Outcome of the thesis is found break-even point when applies the plan in terms of organizational-economical matters and which action would be necessary taken. Theoretical part of work explains specific of enterprise in new sphere of business, new technologies and services trends in Europe. There are discussed typical Europe crude oil market issues, explained principals of market and product analyze, internal process optimization methods and outsourcing in this part. Financial and break-even point analyzes is defined. Practical and analytical part includes the DS Jet Mixers technology description, implementation of the system in the MERO ČR, a. s. and the technology SWOT analyzes inclusive of competition benchmark. With market research had been checked EU market opportunities and marked attractive markets. The way of subsidiary foundation is proposed. The Integral part of the analytical part creates intended the break-even point. In the summary is comprehensive analyzes outcomes and recommended solution in current statute. Furthermore is advised marginal number of orders since when outsource the activities with the DS Jet mixers into subsidiary company.

The diploma thesis is focused on the establishment of confectionery Lenka and also serves as a business plan for building it. The first part contains theoretical background completed by market analysis and marketing research. The proposal part is focused on the design of the concrete business plan which assesses the chance of successful project implementation.

The diploma thesis deals with the creation of a realistic and applicable business plan for a new business – a forest nursery. The diploma work is divided into four main parts. Part one describes the objective and methodology of work. Followed by the second part, a theoretical one, in which the theoretical knowledge and the starting point needed to create the business plan are described and explained. In the third part, I analysed, with help of the theoretical knowledge, the current market situation and the internal and external business environment. The last part includes suggestions for the business plan and is closed with a final summary and recommendations, which should contribute to the establishment and to the further development of the firm in the future.

The subject of this diploma thesis is the creation of a business plan for the construction of a ski resort using the methods of quantitative research and strategic analysis which will be implemented through a newly established company. These tools are a part of the analytical part of the thesis and at the same time they serve as a basis for the actual solution proposals. The proposal part introduces the business plan itself, which is analyzed primarily through the marketing mix and financial plan, which leads to the final recommendation whether to implement the project or not.

Abstract The master‘s thesis deals with the creating of business plan of the establishment for the processing and sale of beef. The thesis is divided into three main parts. The first part summarizes the theory, which contains the necessary theoretical background within which the analytical and solution proposal part is processed. The second main part is the analytical part, which summarizes the results of the questionnaire survey and strategic analysis. In the last solution proposal part, the business plan itself is created.

In my master’s thesis I deal with a business plan which concentrates on creating a hay-making company. In the thesis are determined production plan and the mission of the company. The work also contents company’s goals in different areas and calculation of break-even point, as well as estimated financial performance of the company.

The thesis deals with the processing of a business plan of cafeteria foundation, that will offer services accompanying program. The theoretical part describes the theoretical background needed to develop the business plan. The practical part includes marketing research, analysis of the current market situation and draft of the business plan.

This thesis deals with the processing of business plan for the establishment of cafe and wine bar in the area of Brno Černovice. The business plan is set up after processing market analysis and evaluation of marketing research and it is used for the successful implementation of cafe and wine bar. An integral part of the thesis is the financial plan, including the prediction results of operation and cash flow.

The thesis deals with a creation of a business plan to found a gym in a small town of Prostějov. In the theoretical part of the thesis, the methods of creation of a business plan are described and then they are applied in the practical part to form the actual project. The goal of the thesis is to find out if such a project is possible and economically feasible.

The subject of the thesis is to create a business plan for establishment an advertising agency. The theoretical part follows the analytical part, which contains important information and analysis. In the practical part is created a timetable, a business plan and evaluated the risks.