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Universidad Técnica Del Norte Carrera De UNIVERSIDAD TÉCNICA DEL NORTE FACULTAD DE CIENCIAS ADMINISTRATIVAS Y ECONÓMICAS CARRERA DE INGENIERÍA EN CONTABILIDAD Y AUDITORÍA TRABAJO DE GRADO TEMA: “ESTUDIO DE FACTIBILIDAD PARA LA CREACIÓN DE UNA EMPRESA PRODUCTORA Y COMERCIALIZADORA DE SNACKS EN EL CANTÓN ANTONIO ANTE, PROVINCIA DE IMBABURA” PREVIA A LA OBTENCIÓN DEL TITULO DE INGENIEROS EN CONTABILIDAD Y AUDITORÍA CPA AUTORES: Pamela Angélica Torres Terán Esteban Patricio Limaico Ruiz DIRECTOR: Ing. Guerra, Vinicio Ibarra-Febrero 2014 29 RESUMEN EJECUTIVO El presente proyecto de investigación se titula “Estudio de Factibilidad para la creación de una empresa productora y comercializadora de snacks en el Cantón Antonio Ante, Provincia de Imbabura”, el mismo que presenta necesidades de aspecto productivo, financiero y de comercialización, cuenta con siete capítulos: En el primer capítulo se realizó un Diagnóstico situacional para determinar la factibilidad de la creación de esta empresa, en este se elaboraron encuestas a los comercializadores y productores de papas fritas, chifles de sal, chifles de dulce y yuquitas fritas, determinando así los Aliados, Oponentes, Oportunidades y Riesgos. El segundo capítulo presenta las Bases Teóricas Científicas necesarias para el normal desarrollo del proyecto a ejecutar, como definición de Empresario, fuentes de financiamiento y requisitos, finalmente se mencionan las bases contables, económicas y financieras en las cuales se da a conocer los conceptos necesarios como el significado de Contabilidad de Costos, Tasa Interna de Retorno, Valor Actual Neto. En el tercer capítulo se realizó un estudio de mercado para saber la aceptación de nuestro producto en las familias quienes fueron los potenciales clientes del Cantón Antonio Ante, de igual manera se determinó la oferta y demanda, así como también se presenta el resultado de las encuestas realizadas. El cuarto capítulo analiza el Estudio Técnico e Ingeniería del Proyecto en el cual se determinó la macro y micro localización, tamaño del proyecto, demanda insatisfecha, distribución física de la planta, características físicas y de estructura del proyecto que se va realizar, tomando en cuenta todos los aspectos necesarios para el levantamiento de esta empresa. En el quinto capítulo se desarrolló la Evaluación Económica y Financiera en el cual se determinaron evaluadores como la TIR, VAN, Tasa de Rendimiento Costos Beneficio y Recuperación de la Inversión para saber si es factible o no el proyecto. El sexto capítulo es la Gestión Administrativa del Proyecto, se tomó en cuenta aspectos como: misión, visión, organigrama y manual de funciones, es decir todo lo que corresponde a la estructura empresarial. ii Finalmente el séptimo capítulo demuestra los posibles impactos que afectarán al desarrollo de este proyecto. Los Autores iii SUMMARY This actual project is titled “Feasibility Study” and it has been developed to assist a snack manufacturing company that commercializes its own product located in the Antonio Ante neighborhood in the Imbabura Province in Northern Ecuador. Such enterprise is in great need to reorganize its production, financial and commercialization aspects. We will look into the functions of the first chapter pertinent to this framework; it contains a total of seven chapters. A situational diagnosis was made to define the available feasibility for the creation of this company. Within this step commercial personnel and potato chip, yucca chips, salty and sweet plantain chips producers were surveyed. From such interviews it was determined who where their allies and opponents, as well as what the risks and opportunities are to be faced. The second chapter presents theoretical scientific basis needed to carry out a normal project development, which includes a clear definition and functions of what a businessman is supposed to do, his financial available sources and general requirements to be put forth. To finalize this chapters´ functions, it is important to mention accounting principles, an economic platform and financial procedures that would indicate accounting costs, taxes and net value. Chapter three deals with marketing so that it is determined the products producing level of acceptance among local families. Let us be reminded that such families are definitely potential clients in the Antonio Ante area. During the marketing phase, supply and demand was determined as the results from the questionnaires were obtained. In chapter four a technical and engineering study was analyzed. The results indicated its macro and micro situational positioning, project size and satisfying demand achieved. In addition, the manufacturing plant´s physical distribution, characteristics and structure were studied to determine how these factors could help the company´s success. In chapter five, an economic and financial evaluation was conducted to assess economic indicators like TIR, VAN and performance TAX. Benefit and recovery costs were found to determine if they would play a feasible role in the creation of this project. Chapter six is about the administrative conduct, such as the company´s mission statement, company´s vision, organizational chart and operations manual. These constitute an integral part of the enterprise business structure. To conclude, it is safe to say that chapter seven represents all possible impacts that would affect this feasibility study project. The Authors iv v vi UNIVERSIDAD TÉCNICA DEL NORTE FACULTAD DE CIENCIAS ADMINISTRATIVAS Y ECONÓMICAS BIBLIOTECA UNIVERSITARIA AUTORIZACIÓN DE USO Y PUBLICACIÓN A FAVOR DE LA UNIVERSIDAD TÉCNICA DEL NORTE 1. IDENTIFICACIÓN DE LA OBRA La Universidad Técnica del Norte dentro del proyecto Repositorio Digital Institucional, determinó la necesidad de disponer de textos completos en formato digital con la finalidad de apoyar los procesos de investigación, docencia y extensión de la Universidad. Por medio del presente documento dejamos sentada nuestra voluntad de participar en este proyecto, para lo cual ponemos a disposición la siguiente información: DATOS DE CONTACTO CÉDULA DE IDENTIDAD: 172299326-6 APELLIDOS Y NOMBRES: Pamela Angélica Torres Terán Azaya, José Miguel Vaca Flores 4-13 y DIRECCIÓN: Latacunga EMAIL: [email protected] TELF. TELÉFONO FIJO: 062-558-103 0994891125 MÓVIL: vii CÉDULA DE IDENTIDAD: 100296436-7 APELLIDOS Y NOMBRES: Esteban Patricio Limaico Ruiz General Enríquez y 10 de Agosto, Andrade DIRECCIÓN: Marín EMAIL: [email protected] TELF. TELÉFONO FIJO: 062-906-840 0982962683 MÓVIL: DATOS DE LA OBRA “ESTUDIO DE FACTIBILIDAD PARA LA CREACIÓN DE UNA EMPRESA TÍTULO: PRODUCTORA Y COMERCIALIZADORA DE SNACKS EN EL CANTÓN ANTONIO ANTE, PROVINCIA DE IMBABURA” TORRES TERÁN PAMELA ANGÉLICA AUTOR (ES): LIMAICO RUIZ ESTEBAN PATRICIO FECHA: 2014-II-24 SOLO PARA TRABAJOS DE GRADO PROGRAMA: X PREGRADO POSGRADO TÍTULO POR EL QUE INGENIERÍA EN CONTABILIDAD Y OPTA: AUDITORÍA, C.P.A. ASESOR /DIRECTOR: ING. VINICIO GUERRA 2. AUTORIZACIÓN DE USO A FAVOR DE LA UNIVERSIDAD Nosotros, Pamela Angélica Torres Terán, con cédula de ciudadanía Nro. 172299326-6 y Esteban Patricio Limaico Ruiz, con cédula de ciudadanía Nro. 100296436-7, en calidad de autores y titulares de los derechos patrimoniales de la obra o trabajo de grado descrito anteriormente, hacemos entrega del ejemplar respectivo en formato digital y autorizamos a la Universidad Técnica del Norte, la publicación de la obra en el Repositorio Digital Institucional y uso del archivo digital en la Biblioteca de la Universidad con fines académicos, para ampliar la disponibilidad del material, como apoyo a la educación y extensión en viii ix x DEDICATORIA El presente trabajo de investigación lo dedico, en primer lugar a mis Padres, quienes con entusiasmo, amor, comprensión y sacrificio, supieron brindarme apoyo moral y económico, para salir adelante, haciendo posible la culminación con éxito de esta etapa muy importante de mi vida. A mis hermanas, quiénes han sido el motor que impulsaron en mí, para terminar exitosamente mi carrera, que han sido la razón de ser de mi vida, mi inspiración, y el motivo para continuar y alcanzar los objetivos y metas trazadas en mi vida. Además a mi abuelita que ha sido quien me brindó su amor y apoyo incondicional tanto moralmente como económicamente, para iniciar mi carrera en esta prestigiosa institución y a mi familia en general quienes me ayudaron económicamente para seguir esta carrera y me brindaron sus conocimientos para no fallar en esta etapa estudiantil. A mis amigos, por su apoyo incondicional, por toda su generosidad, por su paciencia, por ser mejores compañeros de clase. Este trabajo también va dedicado a todos mis profesores que durante estos años, me han transmitido sus experiencias y conocimientos, haciendo de mí una persona de bien, tanto en lo humano como en lo profesional. Pamela Angélica Torres Terán xi DEDICATORIA A Dios, por haberme permitido llegar hasta este punto culminante en esta etapa de mi vida y darme salud, paciencia y perseverancia para lograr avanzar cada uno de los diez escalones que he tenido que superar. A mis padres, Por haberme apoyado incondicionalmente en todo momento, por sus oraciones, por la motivación constante que me ha permitido ser una persona de bien, pero sobre todo, por su amor. Esteban Limaico R. xii AGRADECIMIENTO En primer lugar agradezco infinitamente a Dios, que ha guiado mi camino a través de sus bendiciones, como haberme dado una hermosa familia siempre me ha apoyado y me ha dado todo lo que he necesitado en la vida y que gracias a su esfuerzo he logrado adquirir conocimientos que
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