Plan de negocio para la creación de la empresa ¨Dekora¨ en el cantón Saraguro, provincia de Loja.

Abstract

This research aimed to determine the feasibility in the implementation of the DEKORA company, in Saraguro city, Loja province. The beneficiaries of the entrepreneurship project will be both the bidders and the claimants. In other words, the economy is boosted for suppliers, a source of employment for workers and guaranteed products for the demanding population. For the development of the research, the information has been collected by applying surveys to the economically active population. It was possible to determine the current supply, the current demand, and the unsatisfied demand. A market, legal, and economic-financial study were applied in order to determine the investment, financing and cash flow, obtaining the following results: discount rate of 23%, net present value (+ NPV) $ 269675.65, an internal rate of return (IRR) 223%, cost benefit ratio (CBR) $ 1.72 and the payback period to the first year. The investment needed to start the project is $ 48101.29. It is important to mention that for the implementation of it, 50% of financing will be given by own funds and the other 50% by bank credit from Banco de Guayaquil with a rate 16.50% interest for a 5-year term, paying a monthly fee of $ 591.27. The viability of the project is concluded, and its execution is recommended according to the analyzed indicators.