| dc.description.abstract | The present project was created to cover the unsatisfied demand for sausages and meat products in Posorja town from Guayaquil canton, since there is no processing plant and the sausages and meat product are the most consumed products. In addition, by creating a meat industry with scientific and technical knowledge, it is contributing to the change of the productive matrix. Market research was carried out using surveys as a tool, where it was determined that 95% of people consume meat products, including mortadella with 44.89%, sausage with 21.67%, and ham with 20.74%, moreover, 67.83% of people mentions that they buy the product in supermarkets, of which 82% of people would be willing to try a new product. Concerning the Budget, it is required $ 360,475.28 to start the Project of which 70% it will be financed, and 30% from the investors. Furthermore, the break-even point in units of mortadella is 14,370.91 kg, sausage 7,482.79 kg and ham is 3,885.29 kg, in the same way as the break-even point of mortadela is $ 80,787.83; sausage $ 67,533.83 and ham $ 63,145.61 registered in the first year of production, respectively. Regarding the financial evaluation, the Mínimum Acceptable Rate of Return (MARR) was 14.77%; this means that it is the minimum return that the company must earn to pay 14% of the debt; The Net Present Value (NPV) is $ 149,688.59; the Internal Rate of Return on investment (IRR) 27%, with a liquidity of $ 1.42 dollars; as well as, a profitability of 28.07%, being the benefit cost of 1.35 dollars. On the other hand, the project will recover its investment in a period of two years with eight months and twelve days, through these calculations, it can be said that the project is feasible, making possible for its investment to be profitable. | |
