The concept of entrepreneurship is primarily related to the concepts of entrepreneur and enterprise. Entrepreneurship means the ability to take some action to meet a certain goal with the willingness to accept the risk. An entrepreneur is a person who realizes a venture through talent, knowledge, skills and abilities. In small businesses, the entrepreneur is also owner and manager. Entrepreneur always strives for a new one and he is not good with the existing, while the manager realizes the ideas of the entrepreneur. Creating a new company, means to take the highest risk, experience shows that a new, zero-moving company has less prospects for success than a company acquired by buying, inheriting, or franchising. The plan to set up a new business consists of a series of specific activities, such as market research and marketing mixes, locations, production and others. Of all these activities, market research is one of particular importance, because if an entrepreneur has more knowledge of the market, there is a greater likelihood of success. Significant activities related to the financial plan are extremely important since all the activities of the company's founding process are translated into the language of the money. According to the business plan, the ultimate indicator of success is the financial indicators of the „Sunshine“ restaurant, which shows that the restaurant will work with positive results over the next five years. The idea came about as a result of a market research where we have noticed a shortage of variety of dishes, and a lack of variety in cooking and preparing meals for guests.