Creación de una planta procesadora de yogurt en base de frutas naturales, para la ciudad de Riobamba, provincia de Chimborazo

Abstract

Riobamba city belong to Chimborazo province, it is known as the Sultan of the Andes, it is located at the central-north part of it, to an altitude of 2750 mals. In the Riobamba city there are several goods providers, as it is yogurt, but any of these enterprises in offering products with the nutrients required for human consumptions, that is why it has been analyzed the possibility to offer an innovative product that fully meets the quality standards expected by consumers, the yoghurt being offered does not contain any chemicals, it has a flan kind presentation, this product is 100% real fruit. When developing the market study, these results were obtained: 85% of surveyed people consume yogurt, which helped to determine that the intended market is quite broad. Production will be according to the plant capacity, in this case, 100 liters of yogurt will be elaborated per day, working 5 days a week be obtained a total of 2400 liters a year, and the PSP will be $2,50. This price takes into account the market study and the production costs. Previous studies show that is required a fixed investment of 51.300,00 USD, deferred investment of 5.700,00 USD and a working capital of 2.784,00 USD, having a total investment amount of 50.784,00 USD, from this, an own capital of 40.784,00 is available and a loan of 20.000,00 USD is required, it will be done at Pacific bank with an interest rate of 11.20% to a 5 year deadline. When developing the finance study, THE RESULTS ARE POSITIVE, The NPV (Net Present Value) is 41.003,00 USD and the IRR (Internal Rate of Return) is 21.77%, Showing this way that it is higher to the passive rate that the financial entity provides, the IRP (Investment Recovery Period) shows that the investment is recovered in 3 years and 4 months, the breakeven point shows that it is only necessary to trade 42.88% of the products to keep it, the Benefit-Cost Relationship is 1,09 cents. It means that for each dollar invested 0,09 cents profit will be obtained. The objective is accomplished on profitability; the projects is justified from the financial view.