Estudio de prefactibilidad para la creación de una cooperativa autogestionaria, dedicada a la producción y exportación de textiles, San Isidro de Pérez Zeledón.
Fecha
2019
Autores
Alvarado Mora, Jennifer Melissa
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Editor
Universidad Nacional, Costa Rica
Resumen
El presente estudio tiene como propósito evaluar la factibilidad, para la creación y desarrollo de una cooperativa autogestionaria, dedicada a la producción y exportación de textiles en San Isidro de El General. Es importante señalar que la creación de la cooperativa tiene como fin desarrollar una empresa dedicada a la actividad textil, que sea generadora de empleo y con esto favorecer la actividad económica del cantón de Pérez Zeledón. La importancia de crear la cooperativa autogestionaria de producción y exportación de textiles se debe, a que, dicha empresa será la principal fuente de ingresos económicos para 35 familias, la mayoría de las cuales están bajo la responsabilidad de mujeres jefas de hogar. Este grupo de trabajadores necesitan presentar ante el Instituto de Fomento Cooperativo (INFOCOOP) un estudio que les permita crear la cooperativa, por lo que este informe viene a contribuir para que puedan completar este requisito. Se desarrollaron diversos estudios para determinar la prefactibilidad del proyecto, el estudio técnico aclara los aspectos del proceso productivo de la cooperativa. De acuerdo con la información se evidencia que la capacidad productiva cumple con lo establecido por la demanda, la cual está conformada por un contrato un solo proveedor quien venderá las prendas en el mercado de los Estados Unidos. En este estudio se describen aspectos como: maquinaria y equipo, materia prima, proceso productivo elementos necesarios para el adecuado funcionamiento de la empresa textil, lo anterior representa una inversión inicial de 123,320,214 colones. La estructura organizativa para el proyecto está diseñada según lo dispuesto por la legislación nacional y lo establecido por las leyes y decretos que norman al movimiento cooperativo costarricense. Por medio de la realización del estudio de mercado se logra determinar una serie de aspectos esenciales para la conformación de la cooperativa, como la estructura operativa estimada, los procesos y funciones del personal operativo y administrativo, definición del producto a confeccionar, el cliente y el mercado en el que participará el proyecto. En el estudio financiero se incluye la evaluación contable y financiara, obteniendo un margen de utilidad bruta del 20,31% y un margen de utilidad de operación del 16,73% ambos indicadores aceptables desde el punto de vista contable. La tasa interna de retorno del proyecto es del 48% y el índice de deseabilidad es de 3,62, lo cual es positivo, ya que la inversión inicial se recupera dos veces en el umbral establecido para el proyecto.
The purpose of this study is to evaluate the feasibility of creating and developing a self-managed cooperative dedicated to the production and export of textiles in San Isidro de El General. It is important to point out that the creation of the cooperative is aimed at developing a company dedicated to the textile activity, which will generate employment and thus favor the economic activity of the canton of Perez Zeledon. The importance of creating the self-managed textile production and export cooperative is due to the fact that this company will be the main source of income for 35 families, most of which are under the responsibility of female heads of household. This group of workers needs to submit a study to the Instituto de Fomento Cooperativo (INFOCOOP) to enable them to create the cooperative, and this report will help them complete this requirement. Several studies were carried out to determine the pre-feasibility of the project; the technical study clarifies aspects of the cooperative's production process. According to the information, it is evident that the productive capacity meets the demand, which is made up of a contract with a single supplier who will sell the garments in the U.S. market. This study describes aspects such as: machinery and equipment, raw materials, production process, elements necessary for the proper functioning of the textile company, which represents an initial investment of 123,320,214 colones. The organizational structure for the project is designed in accordance with national legislation and the laws and decrees that regulate the Costa Rican cooperative movement. The market study determined a series of essential aspects for the creation of the cooperative, such as the estimated operating structure, the processes and functions of the operating and administrative personnel, the definition of the product to be manufactured, the client, and the market in which the project will participate. The financial study includes the accounting and financial evaluation, obtaining a gross profit margin of 20.31% and an operating profit margin of 16.73%, both acceptable indicators from the accounting point of view. The project's internal rate of return is 48% and the desirability index is 3.62, which is positive, since the initial investment is recovered twice within the threshold established for the project.
The purpose of this study is to evaluate the feasibility of creating and developing a self-managed cooperative dedicated to the production and export of textiles in San Isidro de El General. It is important to point out that the creation of the cooperative is aimed at developing a company dedicated to the textile activity, which will generate employment and thus favor the economic activity of the canton of Perez Zeledon. The importance of creating the self-managed textile production and export cooperative is due to the fact that this company will be the main source of income for 35 families, most of which are under the responsibility of female heads of household. This group of workers needs to submit a study to the Instituto de Fomento Cooperativo (INFOCOOP) to enable them to create the cooperative, and this report will help them complete this requirement. Several studies were carried out to determine the pre-feasibility of the project; the technical study clarifies aspects of the cooperative's production process. According to the information, it is evident that the productive capacity meets the demand, which is made up of a contract with a single supplier who will sell the garments in the U.S. market. This study describes aspects such as: machinery and equipment, raw materials, production process, elements necessary for the proper functioning of the textile company, which represents an initial investment of 123,320,214 colones. The organizational structure for the project is designed in accordance with national legislation and the laws and decrees that regulate the Costa Rican cooperative movement. The market study determined a series of essential aspects for the creation of the cooperative, such as the estimated operating structure, the processes and functions of the operating and administrative personnel, the definition of the product to be manufactured, the client, and the market in which the project will participate. The financial study includes the accounting and financial evaluation, obtaining a gross profit margin of 20.31% and an operating profit margin of 16.73%, both acceptable indicators from the accounting point of view. The project's internal rate of return is 48% and the desirability index is 3.62, which is positive, since the initial investment is recovered twice within the threshold established for the project.
Descripción
Licenciatura en Administración con Énfasis en Gestión Financiera.
Palabras clave
COOPERATIVAS DE CONSUMO, TEXTILES, PRODUCCIÓN, EXPORTACIONES, PROYECTOS DE INVERSIÓN, ESTUDIOS DE MERCADO, ASPECTOS JURIDICOS, ANÁLISIS FINANCIERO, RENTABILIDAD, CONSUMER COOPERATIVES, PRODUCTION, EXPORTS, INVESTMENT PROJECTS, MARKET STUDIES, LEGAL ASPECTS, FINANCIAL ANALYSIS, PROFITABILITY