Factibilidad económica de una producción de botones de tagua dirigida al mercado indio.

Abstract

As part of this research work, an economic feasibility study was carried out for the NayaNayón micro-enterprise, with the aim of diversifying the production of this firm and entering the market of Bombay, India, with tagua buttons, constituting a new line of products for this non-traditional market. After a market study with a mixed work approach, it was determined that the monthly demand for tagua buttons by each of the three potential buyers of the city of Bombay, was 200 to 360 dozens. The company has a production capacity of 180 dozen units of tagua buttons per month, so it was necessary to finance the acquisition of machinery that subsequently increased production to 360 dozens of buttons per month. After the investment, the economic viability analysis of the project was carried out, by means of which, after preparing the statement of profit or loss and the net cash flow; it was determined that the present study is economically feasible, obtaining an IRR of 16,27% of the project, higher than the investor’s rate of return of 13,31%. The purpose of acquiring the new machinery lies in entering an important market like India on a small scale to gain experience and establish itself in the market prior to greater investments in this new line of business, in addition to depending less on primary exports and increasing the profit margin on the new products.