This report presents the business plan of an enterpreneurial project based on the production and marketing of black truffles. The business idea encompasses the establishing a truffle plantation to the manipulation and commercialization of the Tuber melanosporum truffle, the variety of black truffle with greater economic and gastronomic value. This business plan justifies the suitability of the business idea by analysing the economic and financial feasibility of the project from different perspectives; in addition, a comprehensive analysis is carried out of all the aspects related to the start-up and operation of the company. A realistic vision is shown with regard to the solidity and growth of a company which may reach remarkable success and growth within this sector in the long term. The truffle market is in an early stage of development and although it is a difficult product to produce, its appropriate exploitation will be an important generator of wealth by contributing to the promotion of rural development.

Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2016-2017