Establecimiento de procesos financieros contables para la creación de una empresa de obra civil privada, en el cantón Francisco de Orellana, provincia de Orellana

Abstract

The following work of degree with the topic: Establishment of financial accounting processes for the creation of a private civil works enterprise, in the town of Francisco de Orellana, province of Orellana, has as main goal to show the commencial feasibility, technical and financial to start up a company of services that will contribute to the improvement of the quality of life of population in general and also will generate profitability to the enterprising associates. The methodology that was applied is descriptive and belongs to the administrative sciences, By means of the application of surveys, important criteria of the population about tastes and preferences were met with the activity of building and particularly of the housing, The results show that there is an significant dissatisfied demand where the enterprise will have an initial participation on the marker of 5% up to coming to 20% during the first five years. In the technical aspect the production process are described and it also presents the ideal size and location. The financial indicators are favorable the project presents a positive VAN, an internal rate of return of 76% which is much higher than the cost of opportunity, and a relation benefit cost of $4.61 Being so, it is concluded that it is recommended to invest and start up this project.