The objective of this research consists of analysing the impact of carrying out Bachelor thesis (BT) subject –focused on the creation of a new venture by implementation and elaboration of a business plan– on learning outcomes. Thus, a combination of competences is analysed and evaluated between prior and after to carry out the BT subject –consisting of a business plan–, so as to confirm to what extent the BT contributes to the outcomes obtained in acquisition of and training in competences. The results obtained indicate important and positive improvements in the following competences: interpersonal relations, teamworking, organizational issues, leadership, change management, creativity, and in particular, entrepreneurship and the application of knowledge into practice. The choice of topic for the BT emerges as a critical tool in the orientation of training emphasis towards particular competences, such as those related to entrepreneurship. Thus, a business plan implemented properly is a way of teaching and learning –learning by doing–, and consequently, a valuable tool in the training of competences related to entrepreneurship –providing knowledge, skills, and their articulation. Such BT develops entrepreneurial competence and increases the necessary competences for different entrepreneurship itineraries, as social entrepreneurship, innovative entrepreneurship, and international entrepreneurship.

这项研究的目的在于分析学士学位（BT）主题的实施对学习成果的影响，该主题的重点是通过实施和拟定商业计划来创建新企业。因此，在执行BT主题（由业务计划组成）之前和之后，将对能力的组合进行分析和评估，以确认BT在多大程度上促进了获得和培训能力方面的成果。获得的结果表明，在以下能力方面有重要而积极的改善：人际关系，团队合作，组织问题，领导能力，变革管理，创造力，尤其是企业家精神和知识在实践中的应用。BT主题的选择已成为培训重点转向特定能力（如与企业家精神相关的能力）的重要工具。因此，正确实施的商业计划是一种教与学的方法（边做边学），因此，是培训与企业家精神相关的能力的宝贵工具，可提供知识，技能及其表达方式。此类BT开发了企业家能力，并增加了不同企业家路线（如社会企业家，创新企业家和国际企业家）的必要能力。培训与企业家能力相关的能力的重要工具-提供知识，技能及其表达能力。此类BT开发了企业家能力，并增加了不同企业家路线（如社会企业家，创新企业家和国际企业家）的必要能力。培训与企业家能力相关的能力的重要工具-提供知识，技能及其表达能力。此类BT开发了企业家能力，并增加了不同企业家路线（如社会企业家，创新企业家和国际企业家）的必要能力。