The objective of this independent study is to develop a business plan for an online toys shop website. The author found that it has a great opportunity in business’s growth and possibility for the business. The study using primary data which are questionnaires on the toys purchasing behavior and attitude of target customer and secondary data from article, journals and online retailing stores. The author summarized the concept and theory related about e-commerce business as well as toys retailing business environment which included e-commerce business format, e-commerce market situation, toys and games market situation, external environment analysis, competitive analysis, success factor and customer analysis for applying to business strategy and also to set the business organization vision, mission and objective. The business strategy focuses on creating the differentiated shopping experience with premium quality service and the most convenience shopping process using simple and easy to use website design, perfect product information and superb customer satisfaction guarantee policy. The financial forecast demonstrates that the business project will pay back in 3.27 years with the Net Present Value (NPV) of 969,253 Baht and Internal Rate of Return (IRR) of 45.64% at the discount rate of 10%. This project can offering a satisfactory rate of return and will be very suitable and worth the investment.
