Análisis costo beneficio para la apertura de una PYME de artículos de fiesta y plásticos en el centro de la ciudad de Babahoyo.

Abstract

The project is oriented to the cost benefit analysis of an SME dedicated to the commercialization of party articles and plastics in the Babahoyo canton. This is supported by the non-existence of an establishment specialized in the sale of these products, which are offered in neighborhood stores and bazaars, forcing potential customers to even go to neighboring cantons for their acquisition, also checking the limited diversity of establishments commercial. For data collection, a survey was applied using the simple cross-sectional descriptive method with a quantitative approach, aimed at potential clients of the Babahoyo canton. The results showed a strong trend towards holding events, showing a high demand for party items and plastics, showing interest in acquiring them in specialized places that currently do not exist in the canton. The foregoing supports the branding of the SME dedicated to the commercialization of party articles and plastics, calling itself Plastifest S.A. Although the pandemic caused by the COVID 19 virus has caused measures to be taken to avoid contagion, including restricting crowds and limiting the celebration of events, the population is allowed to hold meetings complying with recommendations as a maximum number of 10 people, use of a mask and distancing. Meanwhile, the company can promote itself, even through the internet, gaining recognition as demand increases, estimating an investment of USD 93,927.79 recovered in the third year with an internal rate of return IRR of 19.87%.