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The aim of this thesis is the business plan for the establishment of riding stable. The stable will be located in the village Vesce near the town Moravské Budějovice and among the services that will be offered include stabling, training horses and riders and equestrian club. Part of the business plan is a thorough analysis of the business environment. There are also dealt with the essential requirements and procedure for the establishment of a riding stable. The business plan is also prepared personnel, marketing and financial plan. The business risks are related, because the work includes risk assessment company. Business plan will serve to decide whether to start a business or not.