There has been a problem of aging populationin the last few years in Croatia. Throughout the years, the number of people over the age of 65 is increasing. Likewise, there is a problem of lack of accommodation in nursing homes for elderly people. The waiting lists in nursing homes are very longand this is exactly why the entrepreneur came up with the idea of opening a private nursing home for elderly people. Home for elderly and infirm people will be located in the suburb of Zagreb, in a quiet and peaceful place.Zagreb was chosen as the location because it represents the largest market for opening a nursing home. Target market clients are retired people from Zagreb and surrounding towns. It will take six months to start the business and the total investment amounts to 8.150.345 kn. There is a need to invest 7.776.000 kn in long-term assets and in working capital 374.345 kn. The entrepreneur will invest 5.150.345 kn in the business, followed by a bank loan in the amount of 3.000.000 kn. At the beginning, 10 people will be employed in the nursing home, but there is a possibility of additional employment if the capacity increases. The return on invested capital is expected in the fourth year of business, and according to all the five years observed, the entrepreneur is able to settle all liabilities, which indicates that the project is liquid.