The present work focuses on designing a business plan for the creation of a company that produces and markets embroidery and clothing in the city of Santa Marta. The main objective is to structure a business plan for the creation of a company dedicated to the production of clothing, accessories for babies and for the home. The financial study specified the conditions and equipment required for the production and sale process. The market study requires the human talent required for the implementation of the project and the importance of this premium metric in the market guaranteeing profits given the demand that exists in the market, finally the financial indicators of the project are raised.