Plan de negocios para la creación de un nuevo producto de cerveza artesanal como parte del grupo “Planta Envasadora Cayo” ubicada en Latacunga

Abstract

The purpose of this degree project called "Business Plan for the creation of a new craft beer product as part of Planta Envasadora Cayo Group" located in Latacunga city was to develop an investment project to determine the feasibility of creating a new craft beer by means of technical, economic and financial studies. In this research the methodological part was developed using a mixed approach, the methods used were deductive and analytical, as instruments and research techniques used were the survey and interviews that allowed the collection of real information. Through the application of the survey to the population of Latacunga, it was possible to determine the unsatisfied demand, which allowed the elaboration of the research. Subsequently, the technical study was carried out, which detailed the machinery and equipment necessary for the production of beer, as well as the production process that guarantees a quality product. In the topic of investments, it was determined that this Business Plan requires an initial capital of $124,939.07 for the acquisition of fixed assets, to cover the production costs and operating expenses of the project. The economic and financial evaluation obtained a Net Present Value (NPV) of $70,524.28, an Internal Rate of Return (IRR) of 30%, a cost-benefit ratio of $1.40, and a payback period of three years, six months and 18 days. Once the profitability indicators were analyzed, it was concluded that the Business Plan is feasible and profitable; therefore, the proposal was recommended for implementation