Proyecto de factibilidad para la creación de un departamento de asesoría contable y financiera en la ciudad de Latacunga, provincia de Cotopaxi, año 2023

Abstract

In Latacunga city, it can be seen a limited availability of companies that offer advice on accounting and financial services. This limitation in the offer of services represents an obstacle to adequately covering the needs of all microenterprises in the city. For this reason, the objective of this study was to develop a feasibility project for the implementation of an accounting and financial advisory department through the analysis of the economic and business environment. To carry out the study, we began with a review of five-year-old literature that supports the implementation of this type of department, the best practices, trends and critical success factors were identified, then the economic environment was analyzed through market, administrative, technical, financial and legal studies, a survey was applied to 199 microentrepreneurs in the canton. Finally, feasibility was determined through analysis of the regulatory and fiscal framework, competition evaluations, financial viability and financial performance impact. It was determined that the microentrepreneurs in Latacunga city are in favor of the accounting and financial culture, so there is a high demand for advice of this type, the economic study resulted in a NPV of $5,696.00, a positive IRR of 20.34% and a benefit/cost ratio of 1.11. It was concluded that the implementation of an accounting and financial department is feasible based on the bibliography, the market and from an economic point of view, therefore the development of a department that provides quality accounting and financial advisory services in Latacunga city