The objective of the project was to develop a business plan for the GPS/GPRS service of CosmoONE. The GPS/GPRS service was explained and the service offering analyzed. An in-depth discussion of the market was conducted by examining six distinct sector companies involved in fleet management. Both primary and secondary market data were collected in order to support the business plan. A financial analysis was also performed by extracting cash flows from the business model and simulating different scenarios.