Plan de importación de insumos de aromas naturales, naranjas y limón desde España para la elaboración de infusiones arómaticas de la Asociación de Proctores de Plantas Medicinales de Chimborazo

Abstract

This analysis was carried out macro environmental by establishing how affect macroeconomic variables, social, political, and technological business and exports. Import in plan details suppliers of natural essences in Spain, which company chose Aromatic Creations Industrial S.A., then were negotiated the essences, as international negotiation Cost Insurance and Freight, which means that company sent the essences to port from Ecuador, fighting responsibilities of insurance and freight to Jambi Kiwa to import. A financial study was conducted which develops how to affect the import of natural flavors of orange and lemon to Jambi Kiwa, it requires 18 kg of lemon oil and 18 kilograms of orange essences it will import from Spain 36 kilograms in total , and both have the same cost of $ 156.10pounds each, there was no difference in that regard, bringing the item to $ 5,061, which was added to cost of tea production. In profit and earnings will have observed that sales of 62,500 flycatchers, cost of production will be 46,521.50 dollars including the values of aromas, direct and indirect materials, labor and management costs y that the direct cost of manufacturing, it decreased the areas of sales administration costs, labor participation and income taxes, earning a net profit of 3709.23 dollars