Planning is a complex process in which the vision of the company is first determined, from which its mission is derived, by which that vision is realized. The mission then derives goals for which it is necessary to formulate an adequate strategy which should be translated into plans and budgets. " Every company sets goals for which it aspires and for which it should constantly take care of improving its business, which is one of the conditions for achieving favorable results and maintaining the market. Establishing plans is actually determining decisions on how to act in the future, ie the plan establishes harmonized relations between parts of the company. Business planning usually includes activities at the highest level in organizations, but lower organizational units may also have their own business planning activities that may or may not be part of a complete system. I chose this topic because I am very interested in how investors come to their business goal. In this paper, based on business planning, I will cite the example of the hotel "Olympia", which will invest in a new investment hotel with 4+ stars. Considering that the city of Vodice is a tourist place and it is extremely important to increase the accommodation capacity because the number of tourists increases from season to season.