The starting topic of the paper is a business plan on the example of opening a fitness center, which will be processed through the theoretical part of the paper which explains the role and importance of entrepreneurship and what are the features of the business plan and its components, while in the research and practical part, the elements of the business plan are specifically applied to the example of the opening of the fitness center "YNWA". The importance and significance of planning and developing a business plan to increase business performance cannot be stressed enough. Namely, objective analytical analysis in which all parts of the business in a particular company are processed aims to discover the areas of strengths and weaknesses, to identify and anticipate opportunities and threats, to find new opportunities and market opportunities, to create a basis that will be an effective internal control instrument. on the basis of which measures and actions will be taken that will lead the company in the desired direction of business. The purpose of the business plan is to help the company to identify problems in time, discover their causes and provide the opportunity to consider effective options for solving them. A business plan is actually a necessary step in which clear business goals are set about turning ideas about products and services into concrete jobs. This step is in fact the whole process that includes the processes of planning, starting, financing, organizing, leading, developing and controlling an entrepreneurial venture throughout its entire life cycle. As there is no universal concept of a business plan, the paper presents the most important elements of a business plan that include a project description, market analysis, marketing mix analysis and economic market analysis in which financial indicators will be presented.