Plan de negocio para la creación de una microempresa de repostería artesanal en el cantón Pedernales.

Abstract

Néctar y Mieleé is an artisanal pastry shop in the Pedernales canton, focused on people of all ages from a child who tastes sweetness, to an adult with a different palate who Seek to differentiate the usual from other pastries. This business tries to present dessert with different or personalized presentations depending on the palate and tastes of the clients satisfying the needs and tastes of customers. The company's organizational chart is formed by eight people, headed by the general meeting of shareholders. All permits are studied legal requirements to comply with the law and what is intended to be achieved with the development of this business idea. Conducted a market study in the Pedernales canton, processing the intentional non-probabilistic sampling, according to the INEC the PEA “economically active population” In the last census of 2010, it is 24,575, having a sample of 378 people, it can be concluded People accept the business idea and would occupy it. The company will be located in the center of the Pedernales canton, in which location there will be a capacity to serve 240 clients monthly. The financial analysis gives a result: That the The project requires an investment of $77,667 US dollars, which will be made up of 39% own capital which is $30,000, and the remaining 61% will be accessed to a bank loan, which is $47,667, you have to sell an amount of 12,295 US dollars, comply with the point equilibrium of 608 units to sell, and the ROI of 3 years, 0 months and 3 days. The project of entrepreneurship has the optimal conditions to be viable, in the financial sector it indicates how a positive NPV result of: $113,752 based on a discount rate of 12.98% and an IRR of 50.7%.