This final thesis is concerned with the process of launching an entrepreneurial venture in the service sector. The aim is to determine whether the idea of launching a service to maintain graves is a good business opportunity, to check its profitability before investing resources into the venture, and thus to make a final decision on the launch of an entrepreneurial venture. Work consists of two parts - theoretical and practical. The theoretical part describes the development and testing of the idea to the decision to start a business venture, points out the differences between the idea and the business opportunity and the importance of knowing this difference, explains the elements of the entrepreneurial process as well as the importance of their mutual co-ordination. Emphasis has been put on the business plan as a result of business planning because it largely helps an entrepreneur in making a decision to launch (or relinquish) an entrepreneurial venture. In the practical part is presented the business planning process and methodology of business plan making (entrepreneurial information, description of ideas, market analysis, marketing plan, financial and SWOT analysis) through the creation of a specific business plan for starting a business venture to maintain grave sites indicating that business the idea is viable and profitable already in the first year of business since the service does not require large financial investments to start a business, and the operating costs are minimal. A business plan from which it is apparent that a business idea is sustainable will be used as a funding proposal addressed to the Croatian Employment Office with the aim of using state aid "Od mjere do karijere". This support can be used by unemployed persons who choose to start their own business and are registered with the Croatian Employment Service. One of the conditions for obtaining subsidies is the preparation of a business plan.