Estudio de factibilidad para la creación de una empresa de asesoría contable y tributaria, en el cantón Francisco de Orellana, provincia de Orellana

Abstract

The main purpose of this research is to conduct a feasibility study to establish a tax accounting consultancy firm in Francisco de Orellana Canton belonging to Orellana Province. The commercial, technical and financial feasibility was demonstrated in order to start a services company that will contribute to the improvement of life quality of de population in general and also, it will generate profitability for the entrepreneur partners. This study was conducted by applying a descriptive methodology whose findings show that there is a significant unmet demand from which the services company would have an initial participation of the 15% in the market to reach the 30% during the first 5 years. Regarding to the technical aspect; the production processes are described as well as the optimum size and location are presented. The financial indicators are favourable: the project reports a positive NPV (Net Present Value), an IRR (Internal Rate of Return) of 48%, a value that is much higher than the opportunity costs, and benefit-cost relationship of $ 2.61. finally, it is concluded and recommended to invest and implement this project.