Resumo: A business activity project can be done in several stages, namely: Stage 1: Identifying and assessing the promoting group: the entrepreneur. Talent and ... Willingness. Stage 2: Identifying and assessing the 'idea' in relation to the environment, competitors, strategies, business firm and value creation. Stage 3: Organizing and assessing the information obtained from the feasibility analysis of the business plan draft. Stage 4: Business Project Report. Stage 5: Business start up, setting up, follow up and control. Our decision support system for business start ups incorporates the basic principles of transaction cost economics and industrial economics, taking into consideration diversity, intangibles, sustainability, quality and risk - return. This paper focuses on sustainability: Competitiveness, Value Creation and Growth. It concludes by presenting the most common business assessment methods and their possible application on the sustainable development of tourism.
