dc.description.abstract | A business plan is a document that provides information to perform any economic project, it consists of a structure that must be met step by step to get positive results. A non-experimental, descriptive study was conducted with the objective of developing a business plan for the creation of a restaurant with local cuisine in the canton Sucúa, province of Morona Santiago, for which a market survey was developed using a survey to the economically active population of the parish Sucúa determining the acceptability of the typical cuisine of the place und the project´s viability. Its location was determined taking into account various factors, being located in the La Cruz neighbourhood, 17 th Street between S and T. Through the technical study, size, fixed assets, current, direct labor and indirect labor were established, all necessary for the operation of the restaurant; the legal study detailed requirements and formalities needed; also the environmental impact of the project was analyzed, developing mitigation measures to reduce environmental pollution. Finally, economic and financial studies were determined, with an investment of $ 96,840.78 (dollars), Net Present Value (NPV) positive of $ 173,300.71 (USD), Internal Recovery Period (PRI) in the third year, an Internal Rate of Return (IRR) of 55.88% and a balance in production of 25,351 units, all these indicators showing the feasibility of the project due to its profitability. | |