Industrial production is often the source of waste heat. The underlying processes define criteria for material and energy flows that must be met by waste heat in order to remain in the production process. If waste heat flows do not meet these criteria, they must be discharged unused. Thus energy from the economic cycle disappears. The present master thesis deals with the assessment of several possibilities to keep waste heat, regarding its energetic and economic sustainability, in the economic cycle for a longer time. In the theoretical part of the thesis, the technical and economic aspects were examined by a detailed literature research and expert interviews for the case study, which was carried out as a business plan. In the technical section, the concept of waste heat was given a closer look at, the potentials that could be raised, the influence of the reference temperature on these and the obstacles for usage. The consideration of the potential heat sinks is based on these basic elaborations. Utilization possibilities for electricity generation and thermal utilization were given here. An emphasized focus was set on the temperature range and the time profile of the waste heat requirements. This is followed by the basics for the economic evaluation, which is why Start-Ups are suitable for such models, the added value of a business plan for all parties involved in a project, the content of a business plan and the goals achieved through this thesis. In the practical part of this work, a business plan for a sustainable shrimp farm was developed as a case study in Upper Styria (Austria). Through a comprehensive SWOT analysis the strengths and weaknesses are developed and strategies are derived. On the basis of these strategies, a possible financial plan was prepared, which financially depicts all the activities described in the business plan. The capital value method is used to compare the investment calculation for the cases of free heat production and heat supply at market prices. Finally, it can be said that an implementation regarding to the current state appears unlikely from an economic point of view.