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Sistema De Posgrado Maestría En Finanzas Y Economía SISTEMA DE POSGRADO MAESTRÍA EN FINANZAS Y ECONOMÍA EMPRESARIAL TÍTULO DE TRABAJO DE TITULACIÓN “Estudio de factibilidad para la Creación de un centro de capacitación administrativa- financiera para el sector agrícola femenino del cantón Biblian Provincia del Cañar” ELABORADO POR: Ing. María Gabriela Carrillo Ojeda Previa a la obtención del Grado Académico de Magíster en Finanzas y Economía Empresarial TUTOR Ing. Cecilia Isabel Vélez. Mgs Guayaquil, 28 junio 2021 SISTEMA DE POSGRADO CERTIFICACIÓN Certificamos que el presente trabajo fue realizado en su totalidad por Ing. María Gabriela Carrillo Ojeda, como requerimiento parcial para la obtención del Grado Académico de Magíster en finanzas y Economía Empresarial Guayaquil, a DIRECTOR DE TRABAJO DE TITULACIÓN Ing. Cecilia Isabel Vélez, Mgs REVISORES: Econ. Uriel Castillo, Mgs. Econ. Juan López Vera, Mgs. DIRECTOR DEL PROGRAMA Econ. María Teresa Alcívar, Ph.D SISTEMA DE POSGRADO DECLARACIÓN DE RESPONSABILIDAD YO, María Gabriela Carrillo Ojeda DECLARO QUE: El trabajo de investigación titulado “Estudio de factibilidad para la Creación de un centro de capacitación administrativa-financiera para el sector agrícola femenino del cantón Biblian Provincia del Cañar” previa a la obtención del Grado Académico de Magíster, ha sido desarrollada en base a una investigación exhaustiva, respetando derechos intelectuales de terceros conforme las citas que constan al pie de las páginas correspondientes, cuyas fuentes se incorporan en la bibliografía. Consecuentemente este trabajo es de mi total autoría. En virtud de esta declaración, me responsabilizo del contenido, veracidad y alcance científico del trabajo de titulación del Grado Académico en mención. Guayaquil, a los 28 días del mes de junio 2021 EL AUTOR Ing. María Gabriela Carrillo Ojeda 2 SISTEMA DE POSGRADO AUTORIZACIÓN YO, María Gabriela Carrillo Ojeda Autorizo a la Universidad Católica de Santiago de Guayaquil, la publicación en la biblioteca de la institución del trabajo de titulación de la Maestría en Finanzas y Economía Empresarial: “Estudio de factibilidad para la Creación de un centro de capacitación administrativa-financiera para el sector agrícola femenino del cantón Biblian Provincia del Cañar”, cuyo contenido, ideas y criterios son de mi exclusiva responsabilidad y total autoría. Guayaquil, 28 junio 2021 EL AUTOR Ing. María Gabriela Carrillo Ojeda REPORTE DE URKUND AGRADECIMIENTO Primero quisiera agradecer a Dios, por la vida la salud y permitirme cumplir una más de mis metas el seguir creciendo profesionalmente, guiándome en cada actuar y en cada paso que doy, después quiero agradecer a mis padres que sin el apoyo, esfuerzo y dedicación que ellos me dan no podría lograr todos mis objetivos, a mis compañeros que estaban siempre para apoyarme, a mis catedráticos por brindarnos sus enseñanzas y a mi tutora Mgs. Cecilia Isabel Vélez por su gran apoyo y tiempo brindado para poder culminar con mi trabajo de Titulación. María Gabriela Carrillo Ojeda VI DEDICATORIA Dedico este trabajo de titulación a mis padres, porque siempre estuvieron cuando más les necesite por enseñarme las cosas más valiosas de la vida que son los valores y el amor por uno mismo, por brindarme todo su apoyo y entregarme toda su confianza en el cumplimiento de mis metas, por su esfuerzo y que a pesar que los caminos no son fáciles el amor y cariño que le ponen a cada una de sus decisiones siempre me hicieron ser más fuerte y una gran mujer. María Gabriela Carrillo Ojeda VI INDICE AGRADECIMIENTO ........................................................................................................ IV DEDICATORIA ................................................................................................................... V RESUMEN ........................................................................................................................ XV ABSTRACT ..................................................................................................................... XVI INTRODUCCION ................................................................................................................ 1 CAPÍTULO I GENERALIDADES DEL PROYECTO ........................................................3 Antecedentes ..................................................................................................................... 3 Planteamiento del problema .............................................................................................. 3 Formulación del Problema ............................................................................................ 5 Sistematización del problema ....................................................................................... 5 Justificación de la Investigación ....................................................................................... 5 Delimitación del tema ....................................................................................................... 7 Delimitación espacial .................................................................................................... 7 Delimitación temporal .................................................................................................. 7 Objetivos de la Investigación ............................................................................................ 7 Objetivo General ........................................................................................................... 7 Objetivos específicos .................................................................................................... 7 Variables ........................................................................................................................... 8 Variables Dependientes ................................................................................................ 8 Variables Independientes .............................................................................................. 8 Recopilación de información ............................................................................................ 8 Fuentes primarias .......................................................................................................... 8 Fuentes secundarias ...................................................................................................... 8 CAPITULO II MARCO TEORICO Y CONCEPTUAL .......................................................9 Antecedentes ..................................................................................................................... 9 Normas ISO ................................................................................................................ 10 Las normas ISO en Ecuador ....................................................................................... 12 Marco Conceptual ........................................................................................................... 12 VII Análisis de sensibilidad ............................................................................................... 13 Análisis técnico ........................................................................................................... 13 Aprendizaje ................................................................................................................. 13 Estudio de mercado ..................................................................................................... 13 Evaluación financiera .................................................................................................. 14 Indicadores financieros ............................................................................................... 14 Tasa de descuento ....................................................................................................... 14 Tasa interna de retorno (TIR)...................................................................................... 14 Valor actual neto (VAN) ............................................................................................. 14 Marco Legal .................................................................................................................... 15 Constitución de la República del Ecuador .................................................................. 16 Plan Nacional de Desarrollo 2017 – 2021 .................................................................. 17 Reglamento de Personalidad Jurídica para Organizaciones Sociales ......................... 17 Objetivos de Desarrollo Sostenible ............................................................................. 18 Marco Metodológico ....................................................................................................... 19 Definición del Objeto de estudio ................................................................................ 19 Metodología a utilizarse .............................................................................................. 19 Métodos de Investigación ........................................................................................... 19 Operacionalización de las Variables ........................................................................... 20 Definición de la población y tamaño de la muestra .................................................... 22 CAPÍTULO III AUDITORIA DE MERCADO ................................................................. 24 Análisis PEST ....................................................................................................................
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