The present research work describes in detail how Cevichería Mr. Pesca'o was constituted for such a constitution a business plan was prepared. A business plan is a guide for the businessman or entrepreneur. It is a document which describes the business, analyzes the market situation and establishes the actions to be carried out in the future. For the preparation of the business plan, an executive summary, the mission, the vision, the values and the general overview of the company were developed. The executive summary describes the most important aspects of the study. The mission refers to the reason for being Cevichería Mr. Pesca'o, who we are, what we do and for whom we do the activities. The vision is the future situation that we wish to achieve and which has to be a situation achieved over time. The values are the essential principles that should guide the strategic development of C...