The subject of this master’s thesis is the establishment of the company Borovnica d.o.o. <Blueberry Ltd.>, which would perform the business activity of growing and sale of consumer blueberries. Blueberry is a plant which has medicinal properties and requires specific conditions for proper growing, and its worldwide demand is higher than the total supply, which results in a satisfactory price. The competition in the blueberry production is strong in the foreign market, but not so much in the domestic market. The company would only perform the activity of growing and sale of blueberries, wholesale and retail, both in the domestic and foreign markets. Significant attention would be directed towards the preparation of high-quality non-contaminated soil for planting. That is very important today due to the global pollution and soil exploitation. The arable area of the subject company would be 30.000 square meters. Growing would be based on 3.000 seedlings/ha. The total investment would amount to around HRK 682.626,00, of which the funds from own capital would amount to HRK 57.626,00 and the rest would be a loan in the amount of HRK 625.000,00. The entrepreneur would request a loan from HBOR <Croatia Bank for Reconstruction and Development> for the long-term plantation and he would also request non-refundable funds from Rural Development Programme which are allocated from the European Agricultural Fund for Rural Development (EAFRD). Funding is obtained on the basis of a business plan whose purpose is to show the economic viability of the project. The economic life of the project is 15 years, while the return of investment is planned in sixth year, which is more than acceptable. By comparing financial metrics, it is obvious how much non-refundable funds are of value to the farmers because of the increase of return of investment.