This independent study is aimed to study the characteristics of ice cream business in order to develop the business plan for opening the healthy homemade ice-cream shop. The author obtains information from several sources such as related documentary, research in past and focus group discussion to analyze the business environment which influences the opportunity and trend of business growth. From the study both primary and secondary data to survey the consumer’s need and behavior in current situation, the author found that lifestyle of consumers have been changed, most of them tend to pay attention to their health and select more healthy food such as fresh vegetables and fruits with plenty of vitamin and mineral content. In the same way,
the premium ice cream market value has grown up with the consumer behavior that concentrate on tastes and quality materials including convenient transportation to the shop. As the result, this business plan is developed to set up a vegetable ice cream shop named “Sweet Veggie” at Community Mall, “La Villa Aree”. The primary target customer is a group of workers age between 24-40 years old who loves ice cream and focuses on health conscious. Marketing strategy focuses on product and service differentiation with nutritive value concept. In term of finance, the author found that the payback period of this business plan is 2.25 years, the net present value is 1,010,033 baht and the internal rate of return is 35.11 percent that can be accepted under the assumption for investment.