[ENG] This project presents the business plan to be followed to implement a new establishment, it aims to serve as a guide for the opening of any establishment, adapting to its typology, which is why it includes all the variables that affect them, the marketing area, financial plan, human resources plan, study of the environment as well as the legal form. It is also intended to look at the current panorama, contemplating certain influential situations, as well as the pandemic caused by COVID-19.
This proposal is divided into two sections: firstly, it consists in the theoretical part of opening a business, the steps to follow, and secondly, the practical application with the presentation of a case, i.e., a restaurant has been created and everything necessary to contribute to its success has been set out.