Análisis financiero y determinación de la factibilidad de un plan de negocios de la comercialización de una nueva línea de muebles (para acabados de cocina) destinados para el sector de la construcción del cantón Cuenca registrados en la Superintendencia de Compañías, caso práctico Vitefama S. A. año 2015

Abstract

The Following work titled "FINANCIAL ANALYSIS AND DETERMINATION OF THE POSSIBILITY OF A BUSINESS PLAN ABOUT THE MARKETING OF A NEW FURNITURE LINE (KITCHEN FINISHES) PLANNED FOR THE CONSTRUCTION AREA IN CUENCA REGISTERED IN THE SUPERINTENDENCIA DE COMPAÑÍAS. VITEFAMA S.A. 2015. ", is focused on the financial analysis of a business plan in a furniture line which is an important element in the company to determine its new investment and long-term effectiveness. Also, it allows knowing the acceptance of the product, structure of budgets, costs, expenses, etc. Likewise, it allows determining viability of this project. It considers a contribution margin and utility according to its production and investment. The methodology will be quantitative the same that associates a collection of main statistics through surveys conducted by those who are involved in the commercial process. Also, it will be qualitative through a deep study in the construction area in Cuenca, Province of Azuay, which is registered in the Superintendence of companies.

In the development of this work, we will observe four chapters where we will find information about the manufacturing sector in Ecuador and its importance in the country, In addition, it allow us familiarizing with basic financial concepts as market records, furniture approval (kitchen finishes), and the consolidated results obtained from Vitefama company.