Business analysis of the company is conducted for the sake of optimization and rationalization of business operations. It is an important tool which the company's management uses to make decisions related to business operations. Primary area of business analysis is to establish the relationship between investment in reproduction and the results of reproduction, whereby the imperative is that the result per investment unit is as big as possible. That way higher degree of interaction with the working process and the quality of controlling is secured, which results in more successful business. Basic purpose of business analysis is optimization of rationalization of business operations. It covers all measures and actions with the aim of simplification, improvement and therefore the cheapening of technological-productional and technological-serviceable working process. Including business functions, it reduces business costs per unit of effect, which leads to achieving significant effects in terms of optimal business result. In this final paper the business analysis of Tourist settlement Brzet was conducted. To establish its business success, all the important factors have been analysed, such as environment, services (accomodation, restaurant), financial analysis, marketing activities, human resources, energy efficiency, as well as structure and guest satisfaction. Tourist settlement Brzet is being successfully led and the results are positive, but it should be kept in mind that upgrading of business never stops and improvement is always possible, to be able to keep up with the growing competition and to permanently make business results even better.