Análisis de factibilidad para la elaboración y comercialización de mermelada hecha a base de pitahaya para la Ciudad de Guayaquil.
Fecha
2015
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Universidad de Guayaquil. Facultad de Ciencias Administrativas
Resumen
El presente proyecto de tesis se basa en realizar un estudio de factibilidad que permita determinar la viabilidad económica y financiera para la implementación de una empresa que elabore y comercialice mermelada artesanal de pitahaya para la ciudad de Guayaquil. Se incluye el nombre “artesanal” puesto que durante el proceso de elaboración no se incluirá ningún tipo de aditivo químico, lo cual permitirá conservar sus beneficios medicinales y alimenticios que posee la fruta en bruto. Con respecto al estudio de mercado realizado se pudo determinar que el 52% de la población consume frecuentemente mermelada, sin embargo, también consideran que se debe diversificar los sabores. Por otra parte, el 78% está de acuerdo que la mermelada es importante en la nutrición de las personas. Estos indicadores favorecen la idea de crear una mermelada con un sabor novedoso puesto que se identifica una demanda insatisfecha. En el análisis financiero se pudo determinar que la inversión necesaria para la puesta en marcha de esta propuesta de negocio asciende a $77.564,73 de los cuales $23.269 (30%) son de procedencia de los accionistas, y $54.295 (70%) de un préstamo en la CFN con una tasa del 9,75% a cinco años plazo. La estructura de la inversión inicial será la siguiente: activos fijos más gastos preoperacionales $60.334 (78%) y capital de trabajo $17.230,73 (22%). Del mismo modo al realizar la evaluación financiera a través de los flujos de efectivo y considerando una tasa de descuento del 15,85%, se obtuvo un VAN de $35.442,56 y una tasa interna de retorno de 31,71%.
The present thesis project is based in realizing a study of practicality that allows determining the economic and financial viability for the implementation of a company that prepares and commercializes handmade pitahaya jam for the city of Guayaquil. The "handmade" name is included since during the making process no type of chemical additive will be included, which will allow to preserve its medicinal and nutritive benefits that the fruit possesses in brute. With regard to the realized market research it was possible to determine that 52 % of the population consumes often jam, nevertheless, also they think that it is necessary to diversify the flavors. On the other hand, 78 % agrees that the jam is important in the nutrition of the persons. These indicators favor the idea of creating a jam with a novel flavor since an unsatisfied demand is identified. In the financial analysis it was determined that the investment required for the implementation of this proposed business amounts to $ 77,564.73 of which $ 23,269 (30%) are of origin of the shareholders, and $ 54,295 (70%) of a loan CFN at a rate of 9.75% five-year term. The structure of the initial investment is as follows: fixed assets more pre-operational expenses $60.334 (78%) and working capital $17.230,73 (22%). Similarly when the financial evaluation through cash flows and considering a discount rate of 15.85%, obtained a VAN $35.442,56 and an internal rate of return on 31,71%.
The present thesis project is based in realizing a study of practicality that allows determining the economic and financial viability for the implementation of a company that prepares and commercializes handmade pitahaya jam for the city of Guayaquil. The "handmade" name is included since during the making process no type of chemical additive will be included, which will allow to preserve its medicinal and nutritive benefits that the fruit possesses in brute. With regard to the realized market research it was possible to determine that 52 % of the population consumes often jam, nevertheless, also they think that it is necessary to diversify the flavors. On the other hand, 78 % agrees that the jam is important in the nutrition of the persons. These indicators favor the idea of creating a jam with a novel flavor since an unsatisfied demand is identified. In the financial analysis it was determined that the investment required for the implementation of this proposed business amounts to $ 77,564.73 of which $ 23,269 (30%) are of origin of the shareholders, and $ 54,295 (70%) of a loan CFN at a rate of 9.75% five-year term. The structure of the initial investment is as follows: fixed assets more pre-operational expenses $60.334 (78%) and working capital $17.230,73 (22%). Similarly when the financial evaluation through cash flows and considering a discount rate of 15.85%, obtained a VAN $35.442,56 and an internal rate of return on 31,71%.
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ANÁLISIS ECONÓMICO, COMERCIALIZACIÓN, FRUTAS, RECURSOS HUMANOS