The aim of this thesis is a description of the planning, establishment and development of advertising portal Gastrosvět.cz, as the actual project conducted by the Business Incubator of VŠE. The thesis is divided into theoretical and practical parts. The theoretical part explains and descibes used terms like business, businessman, SWOT analysis, balance sheet, profit and loss account, cash flow, break-point analysis, legal forms of business enterprise, life cycle of a business plan, financing options and organization structures. The practical part is concerning to the project and includes information about its business plan, staffing, know-how, the scope of the position, market segmentation, timing, legal forms, business objectives, competitive analysis, SWOT analysis before starting the project, financial planning, business strategy, requirements system, marketing and advertising, and other possibilities for the development of the project.