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Monograph presented to the Production Engineering Course, as a requirement for obtaining the title of Production Engineer from the Federal University of Rio Grande do Norte, supervised by Professor Reidson Pereira Gouvinhas. In order to mitigate cases of failure, the Business Plan emerges, offering the entrepreneur and investor an overview of all the necessary details inherent in setting up a business with the main objective of observing the viability or otherwise of the investment, functioning as a decision-making factor as to whether or not to invest in a given market. The aim of this work is to develop a business plan for a company in the erotic and sensual industry.