Propuesta de factibilidad para la creación de una heladería artesanal, utilizando conos de sabores en el cantón Puyo, provincia de Pastaza 2017

Abstract

The current entrepreneurship degree work pose to realize a feasibility study for the creation of an artisanal ice-cream parlor that use flavor cones, in Puyo city- Pastaza province-. A descriptive and field study will be carried out to gather information. Several studies were made to continue with the entrepreneurship development as the market research, where the ice-cream acceptability and flavor cones were determined in a 93 %. Giving way to continue with the entrepreneurship and the following studies. The technical study determined the capacity, the size of the company and the place where it will be located; as well as knowing the production processes, their costs and their standard recipe. Furthermore, the necessary and fit profiles, for each work area, were fixed within the administrative study, as well as their salary. The regulations and requirements that an artisanal company needs to open up this sort of business were investigated in the legal study. A matrix that helps reduce the environmental impact was made in order to contribute to the environment, including others remedial actions. Within the financial study it can be recognized the initial investment, 15 146,96 USD. With this amount it can be possible to start the business and to know the economic feasibility as well. The following result was obtained: the positive VAN is 2 903,38 USD, the TIR represents a 18% and the benefit/ cost ratio represents a 1,91%. The investment can be recovered in a year. All these studies have been proved that’s viable and the ice-cream parlor can be started up. Regarding the ice-cream production, it’s important to be creative and inventive while maintaining its essence.