Estudio de pre factibilidad para el establecimiento de una Pyme manufacturera de alimentos en el distrito de Guápiles, cantón de Pococí, Limón, a partir del primer semestre del 2020
Fecha
2020
Autores
Avendaño Mora, César
Sáenz Vargas, Álvaro Daniel
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Nacional, Costa Rica
Resumen
El problema de investigación se centra en ofrecer una alternativa de helado de paleta que cumpla con adecuados estándares de calidad y un precio aceptado por los futuros clientes en el distrito de Guápiles, cantón de Pococí, Limón, a partir del año 2020.
Como pregunta de investigación se establece: ¿Es rentable el emprendimiento de una PYME manufacturera y distribuidora de alimentos en el distrito de Guápiles, cantón de Pococí, Limón, a partir del primer semestre de 2020?
Objetivo general:
Determinar la factibilidad financiera del emprendimiento de una empresa de helados de paleta para la producción y distribución del producto en el distrito de Guápiles, cantón de Pococí, Limón, Costa Rica, a partir del primer semestre de 2020.
Objetivos específicos:
1. Identificar la demanda de clientes potenciales para la comercialización de helados de paleta en el distrito de Guápiles, cantón de Pococí, Limón, a través de un estudio de mercado que determine la factibilidad del negocio, a partir del primer semestre de 2020.
2. Determinar los requisitos legales requeridos para la instalación de una fábrica que produzca y distribuya helados en el distrito de Guápiles, cantón de Pococí, Limón.
3. Identificar los aspectos técnicos del proyecto, para el buen funcionamiento operativo de la organización a partir del primer semestre de 2020.
4. Estimar la factibilidad financiera del proyecto, a través de la utilización de herramientas financieras que ayuden a la elaboración de un criterio técnico sobre la bondad del proyecto para la toma de decisiones y recomendaciones.
Análisis general: Orientado a definir la factibilidad financiera de la empresa de helados de paleta, para lo cual se han establecido cuatro variables de investigación:
Estudio de mercado: Para establecer el mercado meta y la potencial demanda de helados que atenderá el producto.
Estudio legal: Se orienta a establecer todos aquellos aspectos legales (leyes, decretos, requisitos, códigos, documentación, entre otros) que se asocien a la instalación y debido funcionamiento de una fábrica de helados de paleta.
Estudio técnico: Dedicado al análisis de todos aquellos detalles técnicos necesarios para la puesta en marcha, como lo es el equipo, infraestructura, condiciones ambientales, geografía. Tomar en consideración los citados aspectos contribuyen a minimizar el riesgo asociado al funcionamiento operacional de la fábrica de helados.
Estudio Financiero: Determinar la rentabilidad del proyecto, a través de la utilización de herramientas financieras que toman en consideración el valor del dinero en el tiempo y la tasa de retorno de la inversión.
Conclusiones:
Estudio de mercado: Determina que sí existe un mercado meta dispuesto a consumir helados de paleta por tener adecuados estándares de calidad y con un precio aceptado por los clientes, además, están dispuestos a consumir más de una vez a la semana el producto ofrecido por la empresa y que el lugar de mayor frecuencia para adquirirlo son los minisúper. Existe un mercado potencial de helados de paleta con sabores variados y que presentan un valor agregado como beneficio para la salud.
Estudio legal: Los requerimientos legales son necesarios para que los socios formalicen la empresa, es un proceso que cualquier costarricense puede realizar con el debido cuidado y cumpliendo todos los requisitos solicitados.
Estudio técnico: La localización elegida por los inversionistas es ideal para cumplir con el objetivo de fabricar, comercializar y distribuir helados de paleta, a nivel de infraestructura se puede alquilar en la zona, un inmueble adecuado para colocar una línea de producción y distribución, con una inversión en activos que asciende a ¢11.300.000.00 que es aportada por los socios.
Rentabilidad financiera: La inversión inicial necesaria es de ¢14.478.888,55. Mediante un escenario moderado: El VAN arroja un resultado positivo de ¢38.125.135,89 y la TIR es de 55.59%. En un horizonte de tiempo de cinco años, a un precio bastante competitivo, superando el punto de equilibrio en todos años en estudio, soportando incluso sensibilizaciones. En conclusión, el proyecto cuenta con factibilidad financiera para su desarrollo.
Recomendaciones: Se recomienda elaborar un plan de mercadeo para dar a conocer el producto al consumidor, proceder a cumplir con los diferentes requerimientos legales para formar la empresa, contratar y capacitar a los trabajadores de la organización; comprar el activo productivo de la empresa y elaborar el presupuesto respectivo para fijar las metas de ingresos y costos de forma que se obtengan ganancias.
Propuesta: Plan de ejecución para la instalación de una fábrica de helados de paleta en el distrito de Guápiles, cantón de Pococí, Limón, que se centrará en el cumplimiento de los requisitos legales básicos, como la compra de maquinaria, equipo y vehículo, el reclutamiento de personal e inicio de la producción, distribución y comercialización de producto terminado. Esto para dar inicio al negocio en un periodo aproximado de seis meses, y de ahí en adelante llevar un estricto control y seguimiento de las metas planteadas en la propuesta.
The research problem focuses on offering a popsicle ice cream alternative that meets adequate quality standards and a price accepted by future customers in the district of Guápiles, canton of Pocococí, Limón, starting in 2020. The research question is: Is it profitable to start a food manufacturing and distribution SME in the district of Guápiles, canton of Pococí, Limón, starting in the first semester of 2020? General objective: To determine the financial feasibility of starting a popsicle ice cream company for the production and distribution of the product in the district of Guápiles, canton of Pocococí, Limón, Costa Rica, starting in the first semester of 2020. Specific objectives: 1. Identify the demand of potential clients for the commercialization of popsicle ice cream in the district of Guápiles, Pococí canton, Limón, through a market study that determines the feasibility of the business, starting in the first semester of 2020. 2. Determine the legal requirements for the installation of a factory that produces and distributes ice cream in the district of Guápiles, canton of Pococí, Limón. 3. Identify the technical aspects of the project, for the proper operational functioning of the organization from the first half of 2020. 4. Estimate the financial feasibility of the project, through the use of financial tools that help in the elaboration of a technical criterion on the goodness of the project for decision making and recommendations. General analysis: Aimed at defining the financial feasibility of the popsicle ice cream company, for which four research variables have been established: Market study: To establish the target market and the potential demand for ice cream that will serve the product. Legal study: Aimed at establishing all legal aspects (laws, decrees, requirements, codes, documentation, among others) that are associated with the installation and proper operation of a popsicle ice cream factory. Technical study: Dedicated to the analysis of all those technical details necessary for the start-up, such as equipment, infrastructure, environmental conditions, geography. Taking into consideration these aspects contributes to minimize the risk associated with the operational functioning of the ice cream factory. Financial Study: Determine the profitability of the project, through the use of financial tools that take into consideration the time value of money and the rate of return on investment. Conclusions: Market Study: Determines that there is a target market willing to consume ice cream popsicles for having adequate quality standards and with a price accepted by customers, in addition, they are willing to consume more than once a week the product offered by the company and that the most frequent place to buy it are the mini-supermarkets. There is a potential market for popsicles with a variety of flavors that have an added value as a health benefit. Legal study: The legal requirements are necessary for the partners to formalize the company; it is a process that any Costa Rican can carry out with due care and in compliance with all the requirements. Technical study: The location chosen by the investors is ideal to meet the objective of manufacturing, marketing, and distributing popsicles. In terms of infrastructure, a suitable building can be rented in the area to set up a production and distribution line, with an investment in assets amounting to ¢11,300,000.00, which is contributed by the partners. Financial profitability: The initial investment required is ¢14,478,888.55. Under a moderate scenario: The NPV yields a positive result of ¢38,125,135.89 and the IRR is 55.59%. In a time horizon of five years, at a very competitive price, surpassing the break-even point in all years under study, even withstanding sensitizations. In conclusion, the project has financial feasibility for its development. Recommendations: It is recommended to elaborate a marketing plan to make the product known to the consumer, proceed to comply with the different legal requirements to form the company, hire and train the workers of the organization; purchase the productive asset of the company and elaborate the respective budget to set the income and cost goals so that profits are obtained. Proposal: Implementation plan for the installation of a popsicle ice cream factory in the district of Guápiles, canton of Pococí, Limón, which will focus on compliance with basic legal requirements, such as the purchase of machinery, equipment and vehicle, recruitment of personnel and the start of production, distribution and commercialization of the finished product. This is to start the business in a period of approximately six months, and from then on, to strictly control and follow up on the goals set forth in the proposal.
The research problem focuses on offering a popsicle ice cream alternative that meets adequate quality standards and a price accepted by future customers in the district of Guápiles, canton of Pocococí, Limón, starting in 2020. The research question is: Is it profitable to start a food manufacturing and distribution SME in the district of Guápiles, canton of Pococí, Limón, starting in the first semester of 2020? General objective: To determine the financial feasibility of starting a popsicle ice cream company for the production and distribution of the product in the district of Guápiles, canton of Pocococí, Limón, Costa Rica, starting in the first semester of 2020. Specific objectives: 1. Identify the demand of potential clients for the commercialization of popsicle ice cream in the district of Guápiles, Pococí canton, Limón, through a market study that determines the feasibility of the business, starting in the first semester of 2020. 2. Determine the legal requirements for the installation of a factory that produces and distributes ice cream in the district of Guápiles, canton of Pococí, Limón. 3. Identify the technical aspects of the project, for the proper operational functioning of the organization from the first half of 2020. 4. Estimate the financial feasibility of the project, through the use of financial tools that help in the elaboration of a technical criterion on the goodness of the project for decision making and recommendations. General analysis: Aimed at defining the financial feasibility of the popsicle ice cream company, for which four research variables have been established: Market study: To establish the target market and the potential demand for ice cream that will serve the product. Legal study: Aimed at establishing all legal aspects (laws, decrees, requirements, codes, documentation, among others) that are associated with the installation and proper operation of a popsicle ice cream factory. Technical study: Dedicated to the analysis of all those technical details necessary for the start-up, such as equipment, infrastructure, environmental conditions, geography. Taking into consideration these aspects contributes to minimize the risk associated with the operational functioning of the ice cream factory. Financial Study: Determine the profitability of the project, through the use of financial tools that take into consideration the time value of money and the rate of return on investment. Conclusions: Market Study: Determines that there is a target market willing to consume ice cream popsicles for having adequate quality standards and with a price accepted by customers, in addition, they are willing to consume more than once a week the product offered by the company and that the most frequent place to buy it are the mini-supermarkets. There is a potential market for popsicles with a variety of flavors that have an added value as a health benefit. Legal study: The legal requirements are necessary for the partners to formalize the company; it is a process that any Costa Rican can carry out with due care and in compliance with all the requirements. Technical study: The location chosen by the investors is ideal to meet the objective of manufacturing, marketing, and distributing popsicles. In terms of infrastructure, a suitable building can be rented in the area to set up a production and distribution line, with an investment in assets amounting to ¢11,300,000.00, which is contributed by the partners. Financial profitability: The initial investment required is ¢14,478,888.55. Under a moderate scenario: The NPV yields a positive result of ¢38,125,135.89 and the IRR is 55.59%. In a time horizon of five years, at a very competitive price, surpassing the break-even point in all years under study, even withstanding sensitizations. In conclusion, the project has financial feasibility for its development. Recommendations: It is recommended to elaborate a marketing plan to make the product known to the consumer, proceed to comply with the different legal requirements to form the company, hire and train the workers of the organization; purchase the productive asset of the company and elaborate the respective budget to set the income and cost goals so that profits are obtained. Proposal: Implementation plan for the installation of a popsicle ice cream factory in the district of Guápiles, canton of Pococí, Limón, which will focus on compliance with basic legal requirements, such as the purchase of machinery, equipment and vehicle, recruitment of personnel and the start of production, distribution and commercialization of the finished product. This is to start the business in a period of approximately six months, and from then on, to strictly control and follow up on the goals set forth in the proposal.
Descripción
Palabras clave
PYME, PRODUCCIÓN ALIMENTARIA, COMERCIALIZACIÓN, ANÁLISIS FINANCIERO, SME, FOOD PRODUCTION, COMMERCIALIZATION, FINANCIAL ANALYSIS, LIMÓN (COSTA RICA)