Proyecto de Inversión para la creación de una empresa de producción de chocolates orgánicos artesanales en la provincia de Morona Santiago, cantón Morona

Abstract

The Project consists in creating a production company of handmade organic chocolates in Morona Canton, mainly chocolates and chocolate bars, products that will be marketed directly to the outlets shopping centers, convenience stores, and school snack bars in Morona Santiago, Chimborazo and Tungurahua Provinces. The project has been based on five studies: Market research, administrative, technical, financial and environmental impact. For its development has been considered field research, descriptive, explanatory and applied research; with theoretical and empirical methods, interviews, electronic documents, direct observation, and implementation of surveys from consumers to producers. Market research has identified a population 3.416.478 unmet demand by 2015, which would cover 50%. Based on this cover unmet demand, production capacity of 1.537.415 units would be 9,9 gr of chocolates, and 170.824 units of chocolate bar 100 gr. With financial study was obtained following economic indicators: NPV (net present value) $ 1.811.363,40; IRR (internal rate of return) 31.36%; B / C (benefit cost ratio) $ 1,55; and PPI (payback period of the investment) 3 years and 9 months. The foregoing has demonstrated the feasibility of this project because the NPV is positive and greater than one, the IRR is greater than the discount rate 6.98%; the B / C is greater than one; and the PPI is located within 5 years envisaged; and the respective implementing an initial investment of $ 941.025,71 will be required; where 43% will be financed with equity and 57% through a financial institution. This project has been directed to comply with the factors of sustainable development, with the company friendly to the environment because their processes will craft – industrial; ensuring a decent life for those involved in this project, through fair trade, promoting new jobs and delivering a healthy economic product.