Entrepreneurship is a very important part of every country's economy. Entrepreneurship is a business that strives to create something new and valuable by combining different resources, creating new opportunities and achieving different effects. The planning function of every enterprise is to come up with a good strategic business plan for the company and its construction. Entrepreneurship can be divided into three basic classifications: traditional entrepreneurship, social entrepreneurship and corporate entrepreneurship. Every business has its advantages and disadvantages; one of the conditions for good entrepreneurship is to think positively about business and to persevere in good entrepreneurship. Today's entrepreneurship and entrepreneurs are distinguished by solving all the situations they find themselves in. An entrepreneur is a person who starts his or her own entrepreneurial venture, takes the risk on himself/herself to make a profit and income. Every entrepreneur should be creative, dynamic, businesslike, he should quickly detect the problems in the market, the risks that have come his way, find products and put them on the market quickly. A well-designed and prepared business plan is important for an entrepreneur to do good business. The business plan contains all the important information (about the company, its business, activities, tasks, goals, missions, visions, employee information and financial resources). The business plan is intended for the entrepreneur himself, business partners, investors, bankers. It is important to gather as much information about the business as possible for a better prepared business plan. When writing a business plan, it is important to stick to the content structure and the one, most important idea. It is extremely important to include an assortment of products in the business plan, to answer all important questions about products, their prices and sales process and sources of financing. The task of the business plan is to present a realistic view of the business and a projection of results that will show the entrepreneur certain information about the business. Recreation means the renewal of mental and physical strength by relaxation, various activities, rest and fun. Recreation plays an important role in each person's leisure time because then he fulfils his own needs through sport, art, culture. So free time is all the time that a person shapes according to his desires in order to satisfy his needs that are important to him. It can be used as a vacation, fun, gaining new experiences, changing the environment (active and passive). The need for rest is very important for the individual in today's world because we live a modern lifestyle where a hectic life and the obligation overload is evident. The goal of a vacation is for the individuals to relax, rest and renew their strength and energy. Push vacations stem from the desire to briefly leave one's daily life and escape from interpersonal relationships, tension, and discomfort. Pull vacations occur subsequently and push the individual to choose a particular type of vacation instead of another. The topic of the business plan is the opening of the recreation center "Goričani", which describes in detail all the necessary steps and reasons for entering the business. The paper also describes the technological and technical elements, financial elements and business issues. The vision of the entrepreneurial venture is the development of a business facility with additional ancillary facilities and expansion of the offer, in terms of leisure and entertainment. The goals are to design a business plan well so that the business is ultimately self-sustaining after paying the costs and repaying the loan. The task is to ensure a constant flow of funds to ensure the existence of employees and servicing large and small inventory. As there is an increased demand for such services, the entrepreneurial idea developed gradually with the support of family and friends with whom it uses the facility and land for private leisure purposes, the idea of commercialization was imposed, that is, the opening of a recreation centre. With a share of own funds in the amount of HRK 345,000.00, the rest of the funds in the amount of HRK 193,900.00 is taken from the bank as a loan. The Goricani Recreation Centre will be equipped with the best and highest quality equipment. The subject of the business will be renting space with various additional facilities at the request of the guest. To realize this entrepreneurial venture, it is necessary to allocate HRK 538,900.00, of which HRK 425,000.00 (78.86%) are fixed assets and HRK 113,900.00 (21.14%) working capital. According to the income statement, total income amounts to HRK 1,621,058.51, of which total expenses for HRK 913,175.37 are deducted.