The subject of graduation theses is the facture of the enterpreneurial plan of succesor company Oleochem a.s. First part is engaged in the enterpreneurial plan in theoretical line and in the process of company's restructuralisation. The practical part of graduation theses creates the historical review of the development of company SETUZA a.s. including the process of its restructuralisation. The last part of work consists of chapters, which are engaged in organization structure, products, competitive environment, production, the purchase of raw materials, quality and financial plan. At the close of graduation theses are introduced the strong and weak spots, the risks and the opportunities of enterpreneurial plan.