The school of swimming “Mar Azul” is a company with ends of lucre that began approximately about 4 years ago, with the function of imparting swimming classes for children from 6 months old to 16 years old. It has been characterized by offering an excellent quality and personalized education for their students. The Institution has had from its beginnings a good one and faithful clientele, which has gone growing with the step of time. This has generated some inconveniences with the current size of the school facilities. Based on the fundamental main idea that I take them to create the school, we had developed this project of expansion investment that looks for to solve the problems that are presented at the present time in the school and how viable is to carry on with the development of this growing plan. With the only objective of ending up knowing how attractive is the investment for the current consumers and the potential clients of the service itself just to look for the institution and the community benefit.