This research is within the framework of business administration, this being the most important work environment for the creation of companies or development of business plans, within the framework of the research it is intended to identify the factors associated with the development of a business plan focused on people who consume liquor and in turn, people attracted by modern clothing, this plan is designed to be developed in the city of Bucaramanga-Santander, and is aimed at people of all ages and both sexes, who choose to have a fun and pleasant time. The proposal offered by León King Boutique is considered very innovative, as it aims to please the Bumangués public, standing out for being a company with a cozy atmosphere, with excellent customer service and garments of the best quality.