In the following work which aims to carry out a business idea for the business plan subject, which will address the steps and requirements involved in generating and structuring the selected idea; such as the study of the need to satisfy, the justification, the mission, the vision, the objectives, the market study, create strategies, the SWOT, study the competition, the determination of the business expenses, the establishment of the product prices, sales plans, structure, definition of the personnel to be hired, salaries, legal procedures, expenses. Stipulating and based on the selected idea, where the viability of the proposal is sought as if the company were to be started in reality.