This business plan analyses the feasibility of the investment in the creation of a retail company in the market for strollers and bed and cradle kits, which will use a strategy, of cost leadership, which is novel to this market. This strategy will guide the whole project and it s feasibility will be based on the analysis of the company s cash flows through the Net Present Value method. We conclude that despite the current structure of credit and taxes, the project is viable of the form with which it was conceived.