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Empresa Exquisitez” Universidad Centroamericana Facultad de Ciencias Económicas y Empresariales PLAN DE NEGOCIOS “Empresa Exquisitez” Tesis para obtener el título de Licenciatura en Administración de Empresas. Autores: • Verónica Elena Peralta López. Carné: 2005020090 • Shun Yuan Chang. Carné : 2006020350 Managua –Nicaragua 15 de Mayo 2009 Plan de Negocio “Empresa Exquisitez”. DEDICATORIA es dedicamos este trabajo a nuestras familias, ellas han sido fuente de inspiración, han confiado en nosotros desde que tomamos la decisión de L optar por la carrera que hoy culminamos. Nos comprometemos ante ellos a ser excelentes profesionales y a cumplir todas las metas y objetivos propuestos, confiados en Dios y en la educación impartida por nuestra Alma Mater. De igual manera queremos ofrecer este trabajo de culminación de estudios de la carrera, a todos y todas aquellas personas que nos apoyaron, y nos tuvieron paciencia y comprensión en el transcurso de nuestra etapa como estudiantes universitarios. Verónica Elena Peralta López. Shun Yuan Chang. 2 Universidad Centroamericana Facultad de Ciencias Económicas y Empresariales. Plan de Negocio “Empresa Exquisitez”. AGRADECIMIENTOS amos gracias a Dios, Padre amoroso, porque desde que iniciamos el estudio de la carrera nos ha iluminado. D Es Él quien nos ha llenado de capacidades y habilidades para poder realizar nuestro Plan de Negocio con excelencia. Ha sido la luz que ha guiado nuestros pasos hasta llegar a la culminación de nuestros objetivos. Agradecemos a nuestros padres porque han sido quienes nos inculcaron los valores y principios que nos han permitido ser perseverantes y disciplinados, y porque nos motivaron a estudiar con empeño y amor. Son ellos quienes han hecho grandes sacrificios para lograr que en el futuro seamos profesionales de éxito. Queremos agradecer sinceramente a aquellas personas que compartieran sus conocimientos con nosotros para hacer posible la conclusión de este plan de negocio. Gracias a nuestra compañera y amiga Maritza Castillo por sus aportes y recomendaciones a este Plan de Negocios. Verónica Elena Peralta López. Shun Yuan Chang 3 Universidad Centroamericana Facultad de Ciencias Económicas y Empresariales. Plan de Negocio “Empresa Exquisitez”. INDICE DEDICATORIA…………………………………………………………………………….2 AGRADECIMIENTOS…………………………………………………………………….3 INDICE DE TABLAS ………….....................................................................................7 RESUMEN EJECUTIVO………………………………………………………………….9 OBJETIVO GENERAL…………………………………………………………………..12 METODOLOGIA UTILIZADA…………………………………………………………..13 APORTE DEL PROYECTO A LA SOCIEDAD……………………………………….15 ANALISIS SECTORIAL…………………………………………………………………16 FACTORES CRÍTICOS DE ÉXITO…………………………………………………….20 I. PLAN DE MARKETING……………………………………………………………….22 1. DESCRIPCIÓN DEL PRODUCTO ............................................................................. 22 2. ANÁLISIS COMPARATIVO DE LA COMPETENCIA ............................................ 24 4. PRINCIPALES CLIENTES ......................................................................................... 29 5. DEMANDA TOTAL ................................................................................................. 30 6. PARTICIPACIÓN DE MERCADO ............................................................................. 32 8. ESTIMADOS DE VENTA ........................................................................................... 34 9. MEDIDAS PROMOCIONALES ................................................................................. 36 10. ESTRATEGIA DE MERCADO ................................................................................. 37 11. PRESUPUESTO DE MERCADO .............................................................................. 42 II. PLAN DE PRODUCCION……………………………………………………………44 1. PROCESO DE PRODUCCIÓN ................................................................................... 44 2. ACTIVOS FIJOS/FUENTES DE LOS EQUIPOS Y PROPÓSITO ............................. 47 A. Término y condiciones de la compra de equipos, y mantenimiento y reparaciones. ...................................................................................................................................... 49 3. VIDA ÚTIL DE LOS ACTIVOS FIJOS (CUADRO DE DEPRECIACIÓN.) ............. 50 4. CAPACIDAD PLANIFICADA (CUADRO RESUMEN DE LAS UNIDADES A PRODUCIR POR AÑO.) .................................................................................................. 51 5. CAPACIDAD A FUTURO ........................................................................................... 52 7. MATERIA PRIMA Y COSTO DE LA MATERIA PRIMA ........................................ 53 8. DISPONIBILIDAD DE MATERIA PRIMA, FUENTES Y PRECIOS ....................... 55 9. COSTO DE MANO DE OBRA DIRECTA E INDIRECTA POR AÑO ...................... 56 10. GASTOS GENERALES DEL NEGOCIO ................................................................. 58 4 Universidad Centroamericana Facultad de Ciencias Económicas y Empresariales. Plan de Negocio “Empresa Exquisitez”. III. PLAN DE ORGANIZACIÓN & GESTIÓN…………………………………………60 1. FORMA DE LA EMPRESA ......................................................................................... 60 2. ORGANIGRAMA DE LA EMPRESA EXQUISITEZ. ............................................... 61 3. EXPERIENCIA Y PREPARACIÓN DE LOS EMPRESARIOS ................................. 66 4. ACTIVIDADES PRE-OPERATIVA ........................................................................... 68 5. GASTOS PRE-OPERATIVOS .................................................................................... 71 6. EQUIPO DE LA OFICINA .......................................................................................... 71 IV. PLAN FINANCIERO……………………………………………………………..73 1. ESTADO DE PÉRDIDAS Y GANANCIAS ................................................................ 73 2. ESTADO DE FLUJO DE CAJA ................................................................................... 75 3. BALANCE GENERAL ................................................................................................ 77 4. PROGRAMA DEVOLUCIÓN DEL PRÉSTAMO ...................................................... 79 5. PUNTO DE EQUILIBRIO (PDE) Y COSTO DE PRODUCCIÓN .............................. 80 6. RETORNO DE LA INVERSIÓN (RDI), VALOR ACTUAL NETO (VAN) Y TASA INTERNA DE RETORNO (TIR) ..................................................................................... 81 7. COSTO DE PRODUCCION ........................................................................................ 83 8. RAZONES FINANCIERAS PARA EL PRIMER AÑO .............................................. 83 6. BIBLIOGRAFÍA…………………………………………………………………..85 ANEXOS…………………………………………………………………………………..86 ANEXO 1: METODOLOGÍA DE LA INVESTIGACIÓN DE MERCADO ................... 87 1.2. Definición del problema a resolver. ...................................................................... 88 2. MÉTODO DE INVESTIGACIÓN: ........................................................................... 89 3. OBJETIVOS DEL ESTUDIO DE MERCADO ............................................................ 91 4. MUESTREO ................................................................................................................. 92 5. MÉTODO DE SELECCIÓN ........................................................................................ 93 6. DISEÑO DE LA ENCUESTA ...................................................................................... 98 7. SEGUNDO ELEMENTO MUESTRAL ..................................................................... 100 8. RESULTADOS DE LA INVESTIGACIÓN DE MERCADO CUANTITATIVA. ... 101 ANEXO 2: RAZONES PARA EL SURGIMIENTO DE LA IDEA DE PRODUCIR ROMPOPE………………………………………………………………………………124 ANEXO 3: DESCRIPCIÓN DE LA EMPRESA……………………………………..125 ANEXO 4. PROTOTIPO DE LOGO DE “ROMPOPE 365” Y ETIQUETA………126 ANEXO 5. ANÁLISIS PROFUNDO DE LA COMPETENCIA……………………..128 ANEXO 6. FOTOS DEL PRODUCTO DE LA COMPETENCIA EN LOS SUPER MERCADOS…………………………………………………………………………….131 Tabla Número 23: Población Por Actividad Económica Y Sexo Del Municipio De Managua ..................................................................................................................... 135 Tabla Número 24: Proyección de Venta mensual. ..................................................... 138 5 Universidad Centroamericana Facultad de Ciencias Económicas y Empresariales. Plan de Negocio “Empresa Exquisitez”. Tabla Número 26: ....................................................................................................... 139 Detalle de Depreciación de Activos Fijos .................................................................. 139 Tabla Número 27:GASTOS DE PRODUCCION ....................................................... 140 Tabla Número 30: Detalle de actividades pre- operativas .......................................... 141 Tabla Número 31: Tarifa Progresiva IR para Persona Natural .................................. 142 FUENTE DE FINANCIAMIENTO ............................................................................... 143 SI ERES UNA PERSONA EMPRENDEDORA EL PAE TE OFRECE LA OPORTUNIDAD:...... 143 “CREA TU EMPRESA” .................................................................................................... 143 COTIZACIONES ........................................................................................................... 144 Apreciaciones Nutricionales del Rompope…………………………………………………148 Solicitud de Registro de Marca……………………………………………………………………………………………..150
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