Estudio técnico económico para la expansión de la microempresa panificadora "San Francisco" ubicada en la parroquia Ximena de la ciudad de Guayaquil período 2018
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2018-08-03
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
La panadería “San Francisco” se dedica a la elaboración y comercialización masiva de variedades de panes y sus derivados (postres, dulces, tortas), que abastece a varios sectores ubicados al sur de Guayaquil, específicamente en la parroquia Ximena de la Pradera II. Se identificó variables económicas que influye en el crecimiento o decrecimiento de la industria de alimentos y bebidas que representa el (38%) del PIB. El objetivo del proyecto es conocer la viabilidad de implementar una sucursal, se realizó una investigación cuantitativa y cualitativa, basado en encuesta y a través de un estudio financiero se determinó la rentabilidad del proyecto mediante el índice del VAN, y la tasa interna de retorno (TIR) derivados del flujo de caja, con lo que se concluyó que la microempresa adquirió resultados positivos siendo factible realizar este proyecto. Además, se conoció cuál es el total de inversión; será financiado con un (40%) por recursos propios y el (60%) por entidades bancarias, también se estableció el presupuesto de costos e ingresos para la determinante del precio de venta con un (50%) de ganancia y unidades de equilibrio a comercializar
The bakery "San Francisco" is dedicated to the production and mass marketing of varieties of breads and their derivatives (desserts, sweets, cakes), which supplies several sectors located south of Guayaquil, specifically in the parish of Ximena de la Pradera II. We identified economic variables that influence the growth or decrease of the food and beverages industry that represents (38%) of PIB. The objective of the project is to know the feasibility of implementing a branch, quantitative and qualitative research was carried out, based on a survey and through a financial study the profitability of the project was determined through the VAN index, and the internal rate of return (TIR) derived from the cash flow, with which it was concluded that the microenterprise acquired positive results, making this project feasible. In addition, it was known what the total investment is; will be financed with one (40%) by own resources and (60%) by banking entities, the budget of costs and income for the determinant of the sale price with a (50%) of profit and balance units to market.
The bakery "San Francisco" is dedicated to the production and mass marketing of varieties of breads and their derivatives (desserts, sweets, cakes), which supplies several sectors located south of Guayaquil, specifically in the parish of Ximena de la Pradera II. We identified economic variables that influence the growth or decrease of the food and beverages industry that represents (38%) of PIB. The objective of the project is to know the feasibility of implementing a branch, quantitative and qualitative research was carried out, based on a survey and through a financial study the profitability of the project was determined through the VAN index, and the internal rate of return (TIR) derived from the cash flow, with which it was concluded that the microenterprise acquired positive results, making this project feasible. In addition, it was known what the total investment is; will be financed with one (40%) by own resources and (60%) by banking entities, the budget of costs and income for the determinant of the sale price with a (50%) of profit and balance units to market.
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EVALUACIÓN FINANCIERA, PRESUPUESTO, INDICADORES ECONÓMICOS, RENTABILIDAD