Empresa para la producción y comercialización de helados.

Abstract

The micro company Crazy Cream as it will be called in this business plan, will be established in Bogotá, Colombia, more precisely in the town of Kennedy in the Castilla district, with the purpose of providing two market lines one that is the finished product ice cream for human consumption and secondly the production of canine ice cream. The variety of ice cream generated for consumption will be available on any day of the year, this brand was founded in 2013 as a family business and which is registered as a trademark before the superintendence of industry and commerce, starting with a business unit in the line of ice cream for human consumption, however, this can not continue because the family had to leave the country; currently the company will be conformed with a vertical organizational structure where Mr. Cristian Quiroga will be at the head, and later Juan Fuentes and Paula Castano will meet as managers, completing this work team with a point salesman under the supervision of Paula Castaño. Our company has the mission to guarantee our customers a world of flavors at a reasonable price and for their vision we proposed that by 2022, Crazy Cream seeks to position the brand, expanding its catalog of products and services; allowing the opening of a new point of sale. In the market research conducted, it was found that the ice cream market in 2017 to 2021 will have a considerable growth worldwide, showing a rise for the sector of 4.67% during these periods, regardless of whether cold weather as warm. According to data presented by Euromonitor International, the ice cream market in Colombia totaled USD 459.4 million in 2015 with an average growth of 4.2% between 2010 and 2015, whose projection would total USD 535.1 million in 2020, recording a average annual growth of 3.1% between 2016 and 2020, concluding that the ice cream segment represents an opportunity for micro and macro companies to expand their business portfolios. In Crazy Cream it was taken into account that in Castilla, Kennedy, there are strata 2 and 3, where the flow of people living is 836 thousand inhabitants, which is equivalent to 13.1% of the population of Bogotá, taking into account the 135 thousand canines, giving as a result that 16.14% of families have pets. On the other hand it is expected that the costs of leasing and public services are more economical compared to other localities because of the direct relationship it has with its strata, additionally in the locality the middle-low class predominates, 60% is stratum 3 and the 37% is stratum 2, additionally the Secretary of the Treasury of Bogotá indicates that the payments of public services and payments in terms of property, are more economical because they are medium-low strata, as opposed to living and having a micro-enterprise in the locality with stratum high socioeconomic From the month of February to the present the respective investigation was made to find the point of sale, in this way a verbal negotiation was achieved with the owner of the premises, it was specified that this place is clearly intended for the commercialization of ice cream with both proposed business lines aimed at human consumption and canine consumption. The characteristics of this place is that it has 14.00 m² and its lease price is $ 650,000; In order to speed up the adaptation of the premises, a plan was developed to achieve the optimization of the space. On the other hand, it is important to note that in Castile there is no type of direct competitor, to which we refer is that there is no ice cream shop that offers both ice cream lines for human consumption and canine consumption at the same point of sale; due to this it was observed that possible competitors would be by ice cream lines, firstly, in the line of ice cream for human consumption we find companies such as: Rica Crema, Popsy, Colombina, Patti ice cream shop, Calvin cream ice cream shop, Ice cream shop under zero. While in the line of competitors selling ice cream for dogs we find companies that are: Pet Gourmet, Rico Ice Cream, Dog Palet, Dogsy, Ice cream for dog cinnamon. The competitive advantage that we have with these competitors is that in their points of sale is not integrating both lines of consumption and are wasting a booming market, it is for them that our advantage lies in integrating both lines in a single point of sale allowing to the consumer, ease of choice and less displacement to find their desired products. For this business plan you have to have four suppliers, which are: Meals from Colombia who manufactures and distributes the cream ice cream in a cardboard box of 10 liters offering 29 different flavors and delivering the order at the point of sale of Crazy Cream located in Castilla; Croky who is responsible for the production of cones, cookies among others, Darnel who distributes disposable cups among others and finally has the fruit supplier that will be directly from the square Paloquemao. The specific lines that Crazy Cream Manage are: Line for human consumption where the client will be allowed to choose from the proposed catalog a design or presentation for us to make his ice cream, indicating the flavors of ice cream balls that he wants; second is the line of production and sale of ice cream for dogs, this ice cream is made directly by the management of the owners of Crazy Cream since it is more economical and profitable to produce them directly than to hire a supplier. The ice cream in any of the two presentations requires a lot of knowledge in its cold chain, this way a training will be carried out to the personnel on food manipulation, the course is necessary for the knowledge and legal accreditation. The point of sale will have technology and innovation since it will be integrated by three refrigerators, of which two freezers are for the storage of ice cream for human consumption, likewise serve as a counter so that the consumer can view in detail what has to be consumed without remove the ice cream from its cold chain and without having to monopolize more space in the premises, each freezer has a capacity of 12 containers or vaquetas that will support the frozen pregnancy for sale, additionally it will have a separate snow for storage of canine ice cream; no more investment in technology is made because there is no need for the moment and this anger is employed as the business grows. On the other hand, innovation is focused on empowering the management of customer service by providing comprehensive treatment and training of SENA to employees to manage all types of consumers being prepared and managing to generate recall for the service. In search of quality Crazy Cream has contemplated that a maximum expedition of 60 days (2 months) will be handled for ice cream for human consumption, while ice cream for canine consumption has a validity of 5 working days for its consumption; In the same way what is cones, napkins, spoons, and others, it will be previously agreed with the supplier to fill every 15 days. Crazy Cream is an innovative business in the Kennedy district, Castilla neighborhood, because it manages to implement both product lines in a single point of sale, with a proposal of products expressed in established catalogs, which will include children, youth, adults and dogs; allowing the community to access quality ice cream, different from those already packaged by traditional brands and most importantly, buy them at a low cost. In addition, our company will have a short-term loyalty strategy in the long term, so in the short term it will build loyalty to the new consumer through a point accumulation card, in which for each purchase made in the place, for a total of 8 visits you can redeem in an ice cream special line, Crazy Cream; The objective with this is to reward the frequency and fidelity that the client is having with the brand. On the other hand, the strategy of long-term loyalty seeks to reward the buyer who brings their referrals and for each client who enters together with their family or pet will be stored in the database in Excel a list with the buyer's name, Surname, mail, phone and if you have a pet or not and your name along with your birthday, so you can send a gift voucher for the birthday of the person or your pet. Administrative payroll expenses contemplated the risk to which the company Crazy Cream is linked, since the lowest level 1 risk with a percentage of 0.5% is determining that it will not affect in part the physical integrity of all workers However, the company will comply with all the law such as severance payments, interest, service premium, vacation, endowment, health and pension, compensation fund and contributions established to Icbf as the Seine. Additionally, for each of their employees, a basic salary was established according to their positions, the director will present a salary of 1,000,000, the salary managers of 828,116, and a seller of 828,116. For the definition of the price was taken into account the amount of food and utensils required for the preparation of our products, thus the price for the line of ice cream for human consumption the price ranges from $ 1,000 to $ 4,700 pesos being the most expensive because of its size and presentation. While for the canine ice cream line the product costs range between $ 400 and $ 1,500 pesos. As a company we have estimated sales in the line of human consumption in which they go from 245 to 345 units sold, and in the line of canine ice cream the units sold are projected between 95 to 145 units sold. In the production costs it is important to review tables 34 and 35, since we can see how it is broken down monthly in the first instance for each of the products that will be implemented in the Crazy Cream ice cream shop, letting us know how much we should count monthly in pesos for each of the products, in this way allowing to maintain sufficient inventory in the expected market. These costs were obtained from the point on price determination since unit costs were broken down in order to obtain the price of production for each of the products. The actual cash inflows and outflows, that is to say, the incomes were taken as net inflows in their first year corresponding to each year and as outflows the value of the purchases of raw material which will be incurred from year to year, in the same way the administration and sales expenses that must be covered are taken, in order to obtain the net flow of operation. It is worth mentioning that the initial investment is $ 10,954,850, distributed as well $ 5,000 from the partners and $ 5,954,850 from the financing. The income statement showed a net income of 256,866.00 with a gross profit of $ 88,432,745 and an operating profit of $ 228,920 for a total profit lost before tax of $ 228,920 and a profit for the year of 153,377. Crazy Cream for the first year in its balance sheet, the ice cream shop will have total current assets of $ 5,228,920 and non-current assets $ 5,954,850 for a total of assets $ 11,183,770, in the following years the current assets will increase due to the cash flow, which translates into an increase in liquidity as shown by the financial ratios. Regarding the liability, there is a total of $ 6,030,394 which has a fluctuation for each year. In addition to not being able to access the fund, the money will be provided by the savings and layoffs of Mr. Juan Fuentes along with Paula Castaño to collect the investment. Lastly, the equity includes an investment of $ 5,000,000 by the partners and its increase year after year is due to the corresponding part of profits that shows the strength and returns that the business would have in five years, this capital invested by the partner will be paid in the monthly salary that will be paid, indicating that the salary received by Mr. Cristian corresponds to an amount of $ 1,000,000, recovering his capital invested in 5 months. It can be seen contemplated in table 63. Crazy Cream plans to have a final cash balance for the first year in an amount of $ 2,985,886 showing a significant increase for the following years calculated to 5 years. These financial statements will allow us to expand our market with the opening of the second ice cream parlor in a hot climate city, for which a market study will be conducted to determine which city would be the most appropriate; Additionally, help with the expansion, change or improvement of the premises currently hired for our point of sale. The Van (Net Present Value) and TIR (internal rate of return) are used, these two tools are used to analyze the profitability that the Crazy Cream ice cream shop can generate, in this way you can determine if the project is viable or not . As we can see the project is completely viable, in first part as we see in the Van the company will leave a profit in 5 years of $ 21,112,451 and the IRR yields a percentage of 62%. It can be seen contemplated in table 65. At the equilibrium point, it was possible to determine the level of sales necessary to cover the total costs of a business, obtaining an equilibrium point of 7,460 monthly units sold, while in annual sales units the point will be 89,520 units with some costs fixed costs of $ 78.856871 and variable annual production costs of $ 149,599.129 giving a break-even point two years after start-up. The project was evaluated in terms of annual sales growth outside of 3.18%, subsequently yielding data such as EBIT amounting to $ 228,920, EBITDA $ 890,570 and ROA determining 1.4% where the index of return on assets is, allowing to see the profitability with respect to the assets that the company owns showing if it generates profits that activity; ROE percentage of 3.0% indicating that for every 100 pesos invested, 3% will be recovered. To complete all the data presented here were investigated and prepared by us potential entrepreneurs, helping to show that Crazy Cream has sufficient bases for the start-up obtaining profits as joys for consumers.