Estudio de viabilidad económica y financiera para la creación de una empresa dedicada a la Consultoría Contable y Tributaria en la ciudad de Cuenca.

Abstract

This research proposes to evaluate the economic feasibility of implementing a consulting project for SMEs in the city of Cuenca. The economic contribution of the productive activity located in Cuenca and the gap of dissatisfaction regarding accounting and tax advisory services in medium to micro-sized companies are the main motivation for the design of this project. Cuenca concentrates 5.6% of the country's productive units, 4.43% of its employed personnel and contributes 6.9% of national income. A theoretical review has been made on the strategic analysis models to scientifically substantiate the need for the project in Cuenca. A quantitative research design was developed, based on the collection of 195 surveys of local business owners, it was found that there is a 35% market gap to satisfy the demand for consulting services that provide quality care to customers. prospects and that they are not only limited to specific technical work. The results show that the application of this project generates a NPV greater than zero ($ 31,259) and an IRR (38%) greater than its cost of capital (13.87%), so that its application is suggested. It is recommended to carry out studies on the operation and control of the administrative and sales expense lines in order to obtain significant profit margins.