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The present project of entrepreneurship has as objective the formulation of the business plan for decide of viability in the creation of Gourmet restaurant called Sucre Et Canelle in the Villavicencio city. Clearly, for making viable the project is necessary to realize the next action: realize market study with the purpose of identifing the supply and demand for Gourmet restaurant Sucre Et Canelle, determining the market for this. On the other hand, to design the marketing plan that involve a news technologies the information and communication and make the financial statements projected five years with the purpose of identify the changeable short, medium and long term. Is necessary for this project emphasize the different administrative methods or tools that has been implemented for learning more about the environment where the products will be developed to offer as: the implementation of the survey (Focused on understanding what are the preferences and behavior of consumers regarding the perception of creating a Gourmet restaurant in the municipality of Villavicencio), the application of the competitive profile matrix, the design of SWOT matrix and the formulation of accounting tools that allow to give clarity of the financ ial statements. The results gotten from the application of administrative tools they could be identified: the weaknesses the strengths, threats and opportunities of the business idea, the target audiences, the direct competition, marketing strategies were established, and project costs, expenses and profits were accurately identified. In final analysis, the restaurant Sucre Et Canelle contribute sustainable development concerning economic growth inclusive and sustainable that can drive progress, create decent employment for all and improve living standards.