The present Master thesis is introduced in the form of a Strategic Plan, with the purpose of expressing the commercial and strategic viability of a new restaurant located in Lisbon. The ambition of this start-up is to have a positive acceptance in the restaurant and similar market, taking advantage of the healthy food and lifestyle trends and offering better lunch options and other food solutions for customers. In order to fulfill the great objective proposed in this dissertation, always supported on the literature review based on different approaches to the concept of strategy and strategic control, it is carried out the internal and external analysis of the company, as well as the market in which it intends to penetrate. The strategic plan also consists in studying how to design and control the strategy and decisions that can best lead to business success, such as choosing a location, understanding the sector and industry, defining the marketing mix and other key aspects. The final chapter evaluates the impact of strategic control and the use of a Business Scorecard to make this plan the most complete and useful as possible.