Plan de negocios de la Empresa Asociativa de Lácteos COCIHC de la Corporación de Organizaciones Campesinas Huaconas y Culluctus de Colta, provincia de Chimborazo, período 2017 - 2020

Abstract

The development of a Business Plan of the Associative Dairy Company COCIHC of the Corporation of Peasant Organizations Huaconas and Culluctus of Colta, Province of Chimborazo, Period 2017-2020, seeks to generate an administrative tool that improves the economic-financial management of the organization. To this end, qualitative and quantitative methods were applied through surveys, interviews and direct observation of personnel and producer partners, determining their disagreement with the established prices and the lack of periodic control of the activities. The Administrator and the milk producers were also interviewed, who need external support to implement new technology and advice to raise the quality of the product. The customer survey made it possible to establish their requirement that producers comply with the standards of Good Manufacturing Practices for a high product rating and not be rejected. Bibliographic research allowed internal and external analysis to design and thus raise the indicators of productivity and profitability. The calculation of the financial indicators established a NPV of $ 67,050.63 dollars, and an IRR of 27.31%, which demonstrate the profitability of the project, while the PRI determines the recovery of the investment in a maximum term of 3 years 9 months. The RBC of 1.34 shows that for every dollar invested a profit of $ 0.34 cents will be obtained, so the investment is favorable and guarantees the return on the investment.