The purpose of this dissertation is to present a business plan based on a real case: a surfboard e-commerce. The report analyses the environmental factors and the facts that suggest an opportunity to enter the market. We will see a complete breakdown of the activity from the early design to the post-sales service, setting a commodity chain that integrates all kind of business activities as cost accounting, logistics or sales representation. The paper is much based on the product and the commodity chain rather than in the analysis of the economic and financial performance, since the project is viewed from a sole trader perspective with limited resources and time
