Abstract
The purpose of the article is to substantiate the effectiveness of creating a small business enterprise in the field of sports and educational services.
 Based on the analysis of the market of cultural and educational services and modern Russian small business, the legal features and risks that need to be taken into account for doing business in this direction were identified.
 Based on the standard structure of the business plan, a scheme for the organization of a small enterprise was developed, which takes into account the previously identified market features. A business plan, market analysis and marketing strategy, organizational plan and financial plan can be put into a combination of a business project and a sports hobby.
 The economic efficiency of the project is justified by calculating such indicators as net income, net discounted income, the payback period of investments, the internal rate of return, and the return on investment.
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