Implementación de una línea de producción de pastelería para distribución local en tiendas y supermercados, en la empresa Glacé, en la ciudad de Riobamba, 2019

Abstract

The objective of the present enterprise was to demonstrate the feasibility of implementing a line of production, packaging and distribution of pastry products. For the fulfilment of the objectives established in the project, a technical study has been carried out, in which parameters of size, location and characteristics of the company have been determined, since in the area determined by said study, by means of a non-experimental methodology , data collection was performed, which were obtained through the application of surveys for subsequent counting and analysis, resulting in determining the profile of the customer, perform an analysis of demand-supply and finally know the objective demand of the product . On the other hand, a legal administrative study has been prepared, obtaining as a result the structure of the company through organization charts and management manuals, followed by detailed legal regulations that were taken into account for the preparation of this project. Afterwards, an environmental study is carried out to show the positive and negative impacts, taking remedial actions. Then, to verify the viability of the undertaking, an economic and financial study was also prepared in which the following points are taken into account: fixed assets, depreciation, cost and expense budget, income, income statement, cash flow and financial indexes VAN, IRR and RCB, reflecting the following data: through an initial investment of $12.879,00 dollars, an IRR of 42% was obtained with a NPV of $14.781,82 and the cost-benefit ratio of $1,19. Finally, taking into account the results of all the studies carried out, it is concluded that the venture is viable both commercially and financially, for this reason the development and implementation of this project is recommended.