Entrepreneurship is a process in which something new is created with added value, with the investment of time and effort with financial, emotional and social risks accepted and the realization of a reward as financial or personal satisfaction and independence. High risk, hard work, insecure income and one of the worst entrepreneurial environments in the European Union make it difficult to enter entrepreneurship in Croatia. Planning is an important step in starting an entrepreneurial venture. Planning is a formal process of setting goals and selecting strategies adequate to achieve those goals. The business plan is a planning-business study in which the entrepreneur shows his plans, ambitions and ideas. The purpose of planning and compiling a business plan is to move from the current state to the desired state in the future. The business plan is used for a number of purposes and it is mandatory that the owner or management are involved in the development. On the example of the Marmis LLC specialized agricultural pharmacies business plan is compiled. The aim of this paper is to present the application of the business plan development methodology on the example of a specific company. The company is a specialized agricultural pharmacy, which, in addition to selling everything for growing crops, sells its own, local and organic food products. On the presented example, all elements of the business plan are elaborated in detail and the economic viability of the business plan is determined.