ABSTRACT
Currently, there are several reference books available on the market that intends to guide an entrepreneur in the process of creating a business plan. The business plan is the most relevant document that structures a business project. It allows analyzing the feasibility of a considered business and constitutes the basis of presentation of the project to third parties. The business plan should act as a guide in the process of launching a new business, and can be consulted and updated throughout the company's activity. The basic structure of a business plan is quite flexible. The construction of the executive summary is necessarily difficult given its great importance. It needs to be prepared very well in advance to ensure that all the crucial elements are available there. Furthermore, the interaction with tourists allowed us to conduct studies as our associates in order to know the trends, behaviors, profiles customers, benchmarking, and awareness, among others.
