Ice Mania ice cream shop is an unique homemade ice cream producer with the use of fresh, quality material. Ice Mania ice cream is not only tasteful but also provides health benefit suitable with the current trend of health life. However, It has many competitors from local and international ice cream producers ,thus ledding develop its business plan to increase sales and market share For this project, the researcher studied the approaches and factors that have an impact on Ice Cream Premium industries, including the analysis of Macro Environment, Indrusties Environment, Competitors, and also consumers, then use the gathered information to set the direction of the business and also applies other plans approapriately ,including organization structuring,production process development, human resource management and financial planning The results from the study and the speculation found that this business will pay back in two years and nine months with Internal Rate of Return (IRR) of 33.71% and the Net Present Value (NPV) is 455,632 Baht so this project can offer a satisfaction rate of return. Therefore, this business plan makes a very interesting opportunity for a real business
