The module "Business Plan" of the Master in Tourism Management of IULM university enables participants to elaborate a team entrepreneurial project based on a strategic and economical analysis, applying tools and methodologies learnt during the Master under the supervision of a tutor. The project "New Hotel Enterprise" (MTM IV edition) aims at the creation of a business plan for a new hotel structure located in one of the major Lombard provinces. The hotel will be a part of a Multi-functional Services Center, a new point of reference for the commercial activities and public administration of the city. The tutor of the project is Mr. Sergio Mancuso, Responsible for Tourism in TEH Ambrosetti.