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The business plan aims to present a study of marketing, production, administration and financial factors, establishing the feasibility of an embroidery gallery specializing in cross-stitch technique and also putting into practice the knowledge acquired during the course of the career. For this, different elements that lead to a successful business plan are taken into account, such as an adequate study of markets, the establishment of the different strategies and policies to be developed and everything necessary to determine the viability of said idea. It is important to create projects in the life of every professional and at the same time fundamental to learn to design, create, analyze and evaluate a project of a potential business idea that allows managers to project themselves as entrepreneurs with a profitable, safe and viable company for its support and economic and social development. With the perspective of taking advantage of the opportunities that the market offers at this moment, the need to open businesses that diversify its product portfolio, be these goods or services, is outlined. Initially, the business plan will be worked with pictures, but it has been thought that cross stitch embroidery is a technique that is liked, and can be carried in other types of products such as lingerie and clothing.