The objective of this independent study is to initiate the business plan of Mathematic and English tutoring school for primary students named “BE SMART Tutoring School” by studying external analysis that consist of the opportunity and threat of the investment, regulations and the appropriate strategies. Moreover, this plan also comprises marketing plan, operation management, human resource management and financial plan. The study in external analysis indicates that due to primary school student’s demand is increasing continually. Although, the competitive situations are not severely high; these school have to create the competitive advantage by designing the differentiated curriculums. In addition, the study of consumer behavior by using questionnaire has impacts on setting curriculums, pricing and time schedule; furthermore, this study also assures that these curriculums could satisfy consumers’ needs. BE SMART Tutoring School located in Samsen area. The curriculums comprise content in text book and interaction between tutors, students and classmates. The students in each group are not exceed 10 persons and teaching by experienced teachers. In addition, the school also offers free of charge library, computer room and online exercise for students. From the financial assessment, BE SMART Tutoring School should have Payback period around1.58 years. Net present value is 864,507.95 Baht and Internal rate of return is 58.05% which is more than cost of capital. Moreover for all scenarios (best case and worst case) shows positive NPV and gives higher IRR than discounted rate. So this project is interesting and worthwhile for investment
