Background: Starting up a business is not an easy task; it requires the translation of an idea into reality and requires discipline and a clear goal setting. Moreover with the increasing need of professionalism for outstanding web development and information technology, the plan of an enterprise with high end development and low cost is generated.

Purpose: This thesis has a dual purpose; firstly it sets the basis of understanding the terms of entrepreneurship and the environment where a business is created; moreover it explains the acquirement of resources and the structure of the business plan. The second objective is to develop a path for creating a web related business. This document will help to establish the goals and objectives for the performance of the company.

Method: The theory presents the relevant information that has to be considered inside the firm. After the theory a business plan was created with the objective of setting the direction of the company over the next years. It is important to mention that business plans are evolving documents that have to be updated according to changes in the environment or changes in the objectives.