Análisis económico y financiero para la creación de una empresa productora y comercializadora de pasta de chocolate, cantón Carlos Julio Arosemena Tola, provincia de Napo

Abstract

The following study aimed to analyze economically and financially the creation of a company producing and marketing chocolate paste, located in Carlos Julio Arosemena tola Canton, Napo province. The methodology used had a mixed approach, through the inductive method surveys were applied to cocoa producers, potential clients, and investors for the creation of the project which is considered very significant, to improve the quality of life of small cocoa producers. A bibliographic review was carried out to correctly address the legal aspects, the technical study allowed us to propose different technological options to produce a chocolate paste. The proposal was based on creating a company that meets the expectations of the market. A very important aspect of the investigation was to carry out a financial-economic evaluation of the project, where it was determined that the project is viable with an initial investment of $ 35,816.94; The NPV is $ 14,319.39 positives, the IRR is 20.00% a cost-benefit ratio of $ 1.40. The period of recovery of the investment will be 4 years, 7 months and 18 days. Finally, based on the results obtained in this research, it is recommended to execute the project, due to the availability of both economic and financial factors.