Estudio de factibilidad para la creación de un Bakery Café dirigido a las personas con diabetes en el cantón Salitre.

Abstract

The present study seeks to determine the feasibility of a bakerycafe (cafeteria/bakery) aimed at people with diabetes, in the Salitre canton, whose purpose is to provide its population with products from the bakery and cafeteria segment with low fat and sugar content that contribute to health. of people with said disease, for the development of it, a market investigation was carried out based on a survey with the objective of knowing the opinion and interests of people about this venture, as well as determining the current state of the market with Regarding products aimed at the diabetic public, technical and administrative studies were also carried out to define the structure of the company in aspects of location, size, resources, processes and design, in order to create a culture and functional work environment that allow an efficient operation, contributing positively both in food production and in customer service. In addition, financial studies and financial evaluation were carried out, this in order to analyze the economic viability of the business, in which details of the initial investment were determined, projections of income, costs, expenses, financial statements, cash flows and balance were made. In general, in the same way, a financial evaluation was carried out where the feasibility was verified by calculating the net present value, the internal rate of return, the cost/benefit ratio, the investment recovery period, the breakeven point, the analysis of ratios and scenarios.