Business plan for the creation of a pumpkin flour marketing company in the city of Machala

Abstract

The change in the food pattern in developing countries and in the lifestyles of the population, have modified the way of eating, so this research focuses on the development of a business plan for the creation of a company producing and marketing flour based on pumpkin pulp, in the city of Machala, the aim is to determine the economic feasibility of the project, desired characteristics of the product for the final consumer, by conducting a market study, and financial analysis through the development of cash flow, to verify the economic viability; the main tool for obtaining primary information was the survey, a random sample was made with descriptive statistics variables, the results obtained were tabulated through a database developed in Excel, and analyzed through the statistical program SPSS version 24; based on the results obtained that the demand for pumpkin flour is in the middle and upper middle social class, with a presentation of the product of 250 gr at a cost of $1.10 ctvs. Once the different financial indicators are applied, a net present value (NPV) of USD $211,895.88 is obtained; an internal rate of return (IRR) of 29%, which is higher than the initial interest rate, is recommended for immediate acceptance, the investment is recovered in a period of 4 years and 5 months approximately.