Creacion de La Firma Consultora y Asesora

8/15/2019 Creacion de La Firma Consultora y Asesora

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ESTUDIO DE FACTIBILIDAD PARA CREACIÓN DE UNA FIRMA DE ASESORÍA YCONSULTORÍA PARA LAS MIPYMES DEL MUNICIPIO DE FRESNO TOLIMA

RESPONSABLES:

MÓNICA ANDREA CARDONA ARCILA

LEIDY JOHANA FORERO JARCIA

BLADIMIR GIRALDO AGUILAR

CORPORACIÓN UNIVERSITARIA MINUTO DE DIOS

FACULTAD DE CIENCIAS EMPRESARIALES

CONTADURÍA PÚBLICA

FRESNO TOLIMA

2016

1



ESTUDIO DE FACTIBILIDAD PARA CREACIÓN DE UNA FIRMA DE ASESORÍA YCONSULTORÍA PARA LAS MIPYMES DEL MUNICIPIO DE FRESNO TOLIMA

RESPONSABLES:

MÓNICA ANDREA CARDONA ARCILA

LEIDY JOHANA FORERO JARCIA

BLADIMIR GIRALDO AGUILAR

TRABAJO PARA LA ASIGNATURA

“FORMULACION Y EVALUACION DE PROYECTOS

INSTRUCTOR:

JORGE IVAN POSADA !UINTERO

CORPORACIÓN UNIVERSITARIA MINUTO DE DIOS

FACULTAD DE CIENCIAS EMPRESARIALES

CONTADURÍA PÚBLICA

FRESNO TOLIMA

2016

2



Contenido

1. CAPITULO 1: PLANTEAMIENTO DEL PROBLEMA.................................................7

1.1. PLANTEAMIENTO DEL PROBLEMA........................................................................7

1.2 ENUNCIADO DEL PROBLEMA.....................................................................................8

1.3 FORMULACIÓN DEL PROBLEMA...............................................................................9

1.4 OBJETIVOS.....................................................................................................................10

1"#"1 OBJETIVO GENERAL................................................................................10

1"#"2 OBJETIVOS ESPECÍFICOS........................................................................10

1.5 JUSTIFICACIÓN..............................................................................................................11

1.6 LIMITACIONES DE LA INVESTIGACIÓN..................................................................13

1.7 DELIMITACION DE INVESTIGACIÓN........................................................................14

2. CAPITULO II: MARCOS DE REFERENCIA.............................................................15

2.1 MARCO TEÓRICO..........................................................................................................15

2"1"1 ANTECEDENTES......................................................................................15

2.1.2 TEORÍAS.......................................................................................................................16

2"1"$ INTERNACIONALES..................................................................................18

2"1"# NACIONALES...........................................................................................18

2.2 MARCO LEGAL...............................................................................................................20

2"2"1 NACIONALES...........................................................................................20

2.3 FORMULACIÓN DE HIPÓTESIS..................................................................................22

2"$"1 HIPÓTESIS GENERAL...............................................................................22

2"$"2 HIPÓTESIS ESPECÍFICA........................................................................... 22

3. CAPITULO III: METODOLOGÍA DE LA INVESTIGACIÓN........................................23

.1 TIPO ! NIVEL DE INVESTIGACIÓN...........................................................................23

.2 DISE"O METODOLÓGICO...........................................................................................23

. FUENTES DE INFORMACIÓN.....................................................................................23

$"$"1 PRIMARIAS..............................................................................................23

$"$"2 SECUNDARIAS.........................................................................................23

.4 ALCANCE DEL PRO!ECTO........................................................................................24

3



.5 POBLACIÓN ! MUESTRA............................................................................................24

$"%"1 POBLACIÓN............................................................................................. 24

$"%"2 MUESTRA................................................................................................ 24

4. CAPITULO IV: ANALISIS DE MERCADOS..........................................................25

5. CAPITULO V: ANALISIS DE COSTOS................................................................26

6. CAPITULO VI: PRO!ECCION DE MERCADO......................................................27

7. CAPITULO VII: IMPACTO SOCIAL.....................................................................28

#. CAPITULO VIII: IMPACTO AMBIENTAL..............................................................29

CONCLUSIONES....................................................................................................30

BIBLIOGRAFÍA........................................................................................................31

4



TITULO DESCRIPTIVO DEL PROBLEMA

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5



INTRODUCCIÓN

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6



1. CAPITULO 1: PLANTEAMIENTO DEL PROBLEMA

1.1. PLANTEAMIENTO DEL PROBLEMAS,=5 +& 3,=*&'3+& +',5*)+& +3 .=(5+& ,5',& */+&9 , (5*/**+ ), F3,&5+

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L. .8+37. ), .& ,3,&.& &, &*=(,5 =,5,3.5)+ /+5 , /3*',3*+ ,73*/+9 &*5 (5.*5',3,5/*45 3+-,&*+5. 8 '@/5*/. >(, *5/*),5 ,5 , .-*.5;.*,5'+ ), /*,3'.& ),/*,3'.& ),**).),& >(, 5+ , ,3*',5 ),&.33+.3&, /+5 3.*),; 8 .=**).)9 .-,/'.5)+&(& 3,&('.)+& ), . ,-,/'**).) 8 /+,'*'**).) ,5 , ,3/.)+"

L.& M*/3+,3,&.&9 P,>(,?.& 8 M,)*.5.& E3,&.& MIPYMES9 &, .5/+5,3'*)+ ,5 (5 ',. ), (/. *+3'.5/*. 5+ &4+ . 5*, +/. &*5+ =+." T. ,&. 3,,.5/*. ), ,&'.& +3=.5*;./*+5,& >(, ,5 . ./'(.*).) (/+& .7&,&-(5).,5'.5 &(& +7'*/.& ,/+54*/.& ,5 , ),&.33++ ), ,&', '*+ ), ,3,&.&

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7



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8



1.2 ENUNCIADO DEL PROBLEMAL+& ,3/.)+&9 ),*)+ . . ,+(/*45 ), . ,/+5+7. (5)*. &, .5 /+5,3'*)+ ,5(5 *+3'.5', 3,-,3,5', .3. , ),&.33++ 8 . 3,5'.**).) ), .& ,3,&.&9 .3.=,5,3./*45 ), 3,/(3&+& .)*/*+5.,& 8 ',5,3 /+5'*5(*).) 8 &+&',5**,5'+"

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9



1.3 FORMULACIÓN DEL PROBLEMA

!(@ '.5 -./'*, &,3< . /3,./*45 ), (5. -*3. ), .&,&+37. 8 /+5&('+37. .3. .&*8,& ), (5*/**+ ), F3,&5+ T+*.K

10



1.4 OBJETIVOS

1.4.1 OBJETIVO GENERAL

D,&.33+.3 (5 ,&'()*+ ), -./'***).) . '3.@& ), /(. &, ),',3*5, . *.**).) .3.. /3,./*45 ), (5. ,3,&. .&,&+3. 8 /+5&('+3. .3. .& MIPYMES ), (5*/**+), F3,&5+ T+*."

1.4.2 OBJETIVOS ESPECÍFICOS

C+5+/,3 , /++3'.*,5'+ 8 &*'(./*45 ./'(. ), . ),.5). 8 . +-,3'. ,5 ,

&,/'+3 ), . .&,&+37. 8 /+5&('+37. ,5 , (5*/**+ ), F3,&5+" D,',3*5.3 .& 5,/,&*).),& ), +& /*,5',& +',5/*.,& 8 .& /.3./',37&'*/.& 8

++3'(5*).),& ), &,/'+3" E&'()*.3 +& /++5,5',& +3=.5*;./*+5.,& ), 3+8,/'+" D,',3*5.3 .&,/'+& 3,./*+5.)+& . '*+ ), ,3,&.9 ,&'3(/'(3. 8

3,=.,5'./*45 *5',35." D,',3*5.3 .& 5,/,&*).),& ), . +./*45 +,'+ ), ,&'()*+" C+5'3*(*3 /+5 <3,. -*5.5/*,3. ), . 3+-,&*45 ), /+5'.)(37. */."

11



1.5 JUSTIFICACIÓN

L+& .7&,&9 .5 -+,5'.)+ )(3.5', .3=+ '*,+ , ),&.33++ ), .& MIPYMES" L+.5 ,/+9 /+5 (5 .8+3 + ,5+3 =3.)+ ), *5',3,5/*459 3,/+5+/*,5)+ . ,5+3,*+3'.5/*. ), ,&', &,/'+3 ,3,&.3*. ,5 '@3*5+& ), ,,+9 , /3,/**,5'+ 8 ,),&.33++ &+/*. >(, ./.5;.5 . 3,3,&,5'.3 ,5 &(& 3,&,/'*.& ,/+5+7.&"

L. -+3. /++ +& ,&'.)+& .&(,5 . *+3'.5/*. ), ,&', &,/'+3 (,), +&,3.3&,,5 . )*,3&*).) ), +7'*/.& , *5&'3(,5'+& ), ),&.33++ ,3,&.3*. >(,3+(,,5 , *,,5'.5 ,5 =,5,3.9 ,&'.& +7'*/.& (&/.5 3,-+3;.3 , ..3.'+3+)(/'*+ ,*&',5', .3. +=3.3 &( .),/(.). *5&,3/*45 ,5 +& ,3/.)+&*5',35./*+5.,&9 .3'*/(.3,5', -3,5', . . ,3&,/'*. ), '3.'.)+& *5',35./*+5.,&/++ +& >(, ./'(.,5', C++*. 5,=+/*."

L. +7'*/. ), ),&.33++ ,3,&.3*. ,&'< +3*,5'.5)+ . *5',3,5/*45 ,&'.'.3*+3*'.3*.,5', ./*. , <3,. ), 3,=(./*45 8 /+5'3+9 '.*@59 . . ,**5./*45 +3,)(//*45 ), .& -..& ), ,3/.)+9 . . 3+*&*45 ), *,5,& */+& 8 ,5 , <*'+,&,/7-*/+ ), ),&.33++ ,3,&.3*.9 . . =,5,3./*45 ), (5 ,5'+35+ .),/(.)+ .3.>(, , &,/'+3 3*.)+ (,). ),&.33+.3&,"

L.& MIPYMES /+5&'*'(8,5 . 3*5/*. -(,5', ), =,5,3./*45 ), ,,+ 5+ &++ ,5F3,&5+9 &*5+ '.*@5 ,5 , 3,&'+ ), .7&" S+5 .3', -(5).,5'. ), &*&',.,/+54*/+9 ,&'*(.5 . ,/+5+7. 8 '*,5,5 (5. =3.5 3,&+5&.**).) &+/*. .*5',3,5*3 ,5 . )*&*5(/*45 ), .& &*'(./*+5,& ), +3,;.9 &(,,+ 8 ),&,,+"

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

G3./*.& . ,&', ..5/, ,/+54*/+9 . /+5'3*(/*45 >(, ,&'.& ,3,&.& .5 =,5,3.)+

. &( ,; 5(,.& -(,5',& ), ,,+ 8 . . ,; . . 3,)(//*45 ), ),&,,+ )*3,/'. ,*5)*3,/'.,5'," E&,/7-*/.,5',9 ,&'.& ,3,&.& ,,.5 ,3&+5.9 /+3.5.',3*.& 3*.& .3. . 3+)(//*45 + *,5,& .3. /+,3/*.*;.3 8 3,/*,5 .3,&'./*45 ), &,3*/*+& >(, ,5 /+5(5'+ .8(). . )*5.*;.3 . ,/+5+7. ), .7&"

E5 .&, . ,&'+& .5',/,),5',&9 +),+& /+5/(*3 >(, )*/.& ,3,&.& 5,/,&*'.3<5), ,3&+5. /../*'.)+ ,5 .& )*-,3,5',& <3,.& ), . ,3,&.9 (,& ,&', -./'+3 ,& ),

12



&(. *+3'.5/*. ,5 , ,&'.,/**,5'+ 8 , /3,/**,5'+ ), . *&." A . ,; &,),, '+.3 ,5 /(,5'. >(, , .5,+ .),/(.)+ ), .&,/'+ /+5'., 8 . (,5..*/./*45 ), .& )*-,3,5',& 5+3.& +=3.3<5 , /+5'3+ ), +& ./'*+&9 . ,3./*).) ),*5-+3./*45 >(, &, 3,&,5', . .& .3',& 3,./*+5.).&9 . 3+5'*'() /+5 >(, &,,5'3,=(, )*/. *5-+3./*45 8 . .**;./*45 ), .& ('**).),&"

E& +3 ,&'+ >(, &, .5',. . /3,./*45 ), (5. E3,&. ), S,3*/*+& ), .&,&+37. 8/+5&('+37. ,5 , (5*/**+ ), F3,&5+ T+*. 8. >(, @&'. ,& (5 ++ ), ),&.33++ ),5(,&'3. 3,=*459 S( /3,./*45 ,3*'*3< . .& MIPYMES /+5'.3 /+5 &,3*/*+ 3+-,&*+5.)*5<*/+9 <=*9 +),35+9 &,=(3+ 8 . &( ./.5/,"

13



1.6 LIMITACIONES DE LA INVESTIGACIÓN

U5. ), .& 3*5/*.,& **'./*+5,& ),5'3+ ), . *5,&'*=./*45 ,& . /('(3. .+ ./(. &, ),&.33+.5 5(,&'3.& ,3,&.& F3,&5,5&,& (,& ,5 ,&'. &, 3,-,./+5&'.5',,5', . -.'. ), /+3+*&+ 8 /+5/*,5'*;./*45 ), +& /+,3/*.5',&./*. . *+3'.5/*. ), . *,,5'./*45 ), ,&'3.=<*& ), /+,'*'**).)"O'3+ ), +& .&,/'+& >(, &, 3,&,5'. ,& . -.'. ), ,5 + ,/+54*/+ .3. +=3.3 (5 ,+3 '3..+"

14



1.7 DELIMITACION DE INVESTIGACIÓN

L. &, 3,.*;.3. ,5 , (5*/**+ ), F3,&5+ T+*. /+5 '3,& ,&'()*.5',& ),C+5'.)(37. P*/. &,'+ &,,&'3, ), . U5*,3&*).) M*5('+ ), D*+& ,5 /+5(5'+/+5 +& /+,3/*.5',& ./'*+& ), (5*/**+ ), -3,&5+ T+*. >(, 8. 5+3.+&,5 , .5',.*,5'+ ), 3+,."

T+.3,+& /++ 3,-,3,5/*. )+/(,5'+& 3,-,3,5',& . ,&', 3+8,/'+9.5',/,),5',& 8 , 3,&(,5 ), *3+ “E&'()*+ ), -./'***).) ), +& A('+3,& N.&&*3 8 R,*5.)+ S..= S.*59 8. >(, ,5&,?. +3>(, /.). '*+ ), 3+8,/'+ ),I5,3&*45 3,>(*,3, ), (5 .5<*&*& )*-,3,5/*.)+ >(, 5+& /+5)(/, . ,'+)++=7.& 83+/,)**,5'+& )*&'*5'+&9 8 ,5 &(& 1 /.7'(+& *5)*/. '+)+ + 5,/,&.3*+ .3.+),3 3,.*;.3 (5 3+8,/'+ 8 (,&'3. (5 ,,+ >(, /.3*-*/. '+)+ + ,(,&'+"

15



2. CAPITULO II: MARCOS DE REFERENCIA

2.1 MARCO TEÓRICO

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

E*5&',*5"D, ,&'.& (5*,3&*).),& ,5/+5'3.+& 3+8,/'+& /++:

5,/,&*).),& ), .&,&+37. 8 /+5&('+37. .)*5*&'3.'*. ), .& *=.& ),+3'*.&

), .5'*+>(*." ,&'()*+ ), -./'***).) .3. . /3,./*45 ), (5. ,3,&. .&,&+3. ), .3,'*5=

.3. ,>(,?.& 8 ,)*.5.& ,3,&.& ,5 . /*().) ), >(*'+ ,&'()*+ ), -./'***).) .3. . /3,./*45 ), (5. ,3,&. ), /+5&('+3*.9

.&,&+3*. ,3,&.3*. 8 ./.),*/. ,5 . /*().) ), &.5 *=(," ,&'()*+ ), -./'***).) .3. . /3,./*45 ), (5. ,3,&. .&,&+3. ), .3,'*5=

.3. ,>(,?.& 8 ,)*.5.& ,3,&.& ,5 . /*().) ), >(*'+ ,&'()*+ ), -./'***).) .3. . /3,./*45 ), (5. ,3,&. /+5&('+3. ), /.3</',3

.*,5'. , *5)(&'3*. ,5 . /*().) ), ,3,*3. /3,./*45 ), . ,3,&. .&,&+37. 8 /+5&('+37. .&,8,& '). /3,./*45 ), (5. ,3,&. ), .&,&+3 7. /+5'.,9 '3*('.3*. 8 -*5.5/*,3. .3.

*/3+9 ,>(,?.& 8 ,)*.5.& ,3,&.& *8,& ,5 , )*&'3*'+,'3++*'.5+ ), >(*'+

.5 ), 5,=+/*+& .3. . /3,./*45 ), (5. ,3,&. ), .&,&+37.& 8

/+5&('+37.& .3. .& 8,& ,5 , .3,. ,'3++*'.5. ), (/.3..5=. -./'***).) ), (5 /,5'3+ ), .&,&+37. 8 /+5&('+37. .=3+,3,&.3*. .3. .

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16



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/+5&('+3*. ,5 /+,3/*+ *5',35./*+5. .+ , ,&>(,. ), +('&+(3&*5= "

2.1.2 TEORÍAS

H$%&$ '$ ()*&+&%&,+ () -+ C)+/0 () $)0/$ 3 %0+-'0/$ )/)$/&$' : P.3.+),3 ),-*5*3 + >(, ,& (5 /,5'3+ ), .&,&+37. 8 /+5&('+37. ,3,&.3*.9 ),,+&./+=,35+& . + >(, &*=5*-*/. (5 /,5'3+ ), .&,&+37. 8 /+5&('+37. ,5 =,5,3.9 8 (,=+,5',5),3 >(, ,&', >(, ./,3 ,5 -+3. =,5,3.9 &, (,), +3*,5'.3 . <3,.& + &,/'+3,&,&,/7-*/+&"

D)*&+&%&,+ () C0+-'0/$ () )/)$: L. /+5&('+37. 8 . .&,&+37. &+53+-,&*+5,& 3,.'*.,5', 5(,.&: D,&), &( 5./**,5'+ .5 3,&'.)+ &(& &,3*/*+& ..& ,3,&.& 3*.).& 8 ,5 , &,/'+3 */+ ./, 3,&,5/*. -(5).,5'.,5', ,5 ,/.+ ), ,&'()*+ , *5',3,5'+37. ), 3+8,/'+& ), ),&.33++"

L.& ,5'..& >(, (,), '3.,3 . /+5&('+37. &+5 '*,& '.5'+ .3. +& /*,5',&/++ .3. . /*,5/*. .)*5*&'3.'*.9 8. >(, . '3.@& ), 3+/,&+ ), /+5&('+37. &,'3.5&-*,3,5 /+5+/**,5'+& '@/5*/+& 8 /*,5'7-*/+& ), +& /,5'3+& ), ,&'()*+ . .&,3,&.& + /*,5',& ,5 +/+ '*,+ 8 . .+& /+&'+&"

,*&',5 )*,3&.& ),-*5*/*+5,& ), /+5&('+37. ), ,3,&.& 8 . '3.@& ), &( ,+(/*45(/+& ,&,/*.*&'.& . .5 ),-*5*)+ ), ./(,3)+ . &( @+/. 8 ,&'*+ +3 ,,+9 .3,*&'. C++*.5. D*3,//*45 E,/('*. /+,5'.: “P.3. +& /+5&('+3,& *&+&9 &(3+-,&*45 ,& (/.& /+&.&: (5 (,=+ ), /+(5*/./*+5,&9 )*/, (5+ $0 ),&/(3*3 8

0 '3.5&*'*3 ,)*/*5. ,3,&.3*. )*/, +'3+" L.& ,3,&.& '.*@5 &, ,5-,3.5"N,/,&*'.5 @)*/+" T3..+ .)*5*&'3.'*+ ,&,/*.*;.)+9 )*/, +'3+9 3+.,,5', +<& ./,3'.)+ &,3< ),/*3 >(, &, '3.'. ), (5. *5)(&'3*. /++ /(.>(*,3 +'3. ),&),(,=+ 5+ ), .5(-./'(3.9 &*5+ ), 3,/+,5)./*+5,&1"

T.*@5 . .&+/*./*45 ), *5=,5*,3+& /+5&('+3,& /++*.5+& .-*3.: “L+&/+5&('+3,& &+5 3+-,&*+5.,& *5),,5)*,5',&9 /+5 (5 /+5+/**,5'+ '@/5*/+ 8 (5.,,3*,5/*. 3</'*/. '.,& >(, ,& ,3*',5 ).3 3,&(,&'. 8 +-3,/,3 &+(/*+5,& <&.),/(.).& .3. +& 3+,.& ,&,/7-*/+& P+3 +'3. .3',9 , I5&'*'('+ ), C+5&('+3,&), E3,&.& ), R,*5+ U5*)+9 ),-*5, . /+5&('+37. ), ,3,&.& /++: “E &,3*/*+3,&'.)+ +3 (5. ,3&+5. + ,3&+5.& *5),,5)*,5',& 8 /.*-*/.).& ,5 .*),5'*-*/./*45 , *5,&'*=./*45 ), 3+,.& 3,./*+5.)+& /+5 +7'*/.&93+/,)**,5'+& 8 @'+)+&9 3,/+,5)./*45 ), ,)*).& .3+*.).& 8 3,&'./*45 ),.&*&',5/*. ,5 . .*/./*45 ), )*/.& 3,/+,5)./*+5,&

L. OIT9 +3 &( .3', . /.3./',3*;. /++: “U5 &,3*/*+ 3+-,&*+5. >(, .8(). . +&)*3,/'+3,& ), ,3,&.& . .5.*;.39 3,&+,3 3+,.& 3</'*/+& 8 . '3.5&-,3*3 3</'*/.& ,-*/./,& ), (5. ,3,&. . +'3.

17



E)=.3 S,*59 ),&'./.)+ /+5&('+3 , *5,&'*=.)+3 ), . M.&&./(&&,'& *5&'*'(', +- ',/5++=89 ),&/3*, '3,& -+3.& ), ./,3 /+5&('.37.:

1. E' M0()'0 () '$ C0/$: E& , +),+ ), . /+3. >(, 3,.,/, <& >(, +&+'3+& 8 /+5&*&', ,5 . /+3. ), *5-+3./*45 ,,3'. + ), &,3*/*+ ,,3'+ ,

/+3.)+39 (5 =,3,5', + ( =3(+ ), +3=.5*;./*+5,& ),',3*5. (5. 5,/,&*).) 8 &,/3,, >(, . 3+*. +3=.5*;./*45 5+ '*,5, , '*,+ + . /../*).) 5,/,&.3*. .3. ,+9(&/.3< . (5 /+5&('+3 >(, &.'*&-.=. . 5,/,&*).)"

2. E' 0()'0 ()' D0%0/ P$%&)+): U5+ + <& ,,/('*+& ), . +3=.5*;./*45),/*),5 ..3 . (5 /+5&('+3 + . (5 ,>(*+ ), /+5&('+3,& .3. >(, ,& ,/, (5*&'.;+9 &, &(+5, >(, , /+5&('+3 ),&/(3*3< >(, ,&'< . 8 ,5 >(, .3', ), .+3=.5*;./*459 8 ,5'+5/,& /++ (5 @)*/+ 3,/+,5).3. (5 3+=3.. ), ',3.@('*/."

. E' 0()'0 () '$ C0+-'$/$ () P/0%)0: E& (5 /+5(5'+ ), ./'**).),& ),/+5&('+3 >(, .8().5 . /*,5', . ,3/**39 . /+3,5),3 8 . ./'(.3 &+3, +&

3+/,&+& >(, +/(33,5 ,5 &( ,)*+ + .*,5'," E5 +'3. .3',9 , *&+ .('+3 S,*59,&/3*, >(, . /+5&('+37. ), 3+/,&+& /+5&*&', ,5 ,.+3.3 , )*.=5+&'*/+ ,5/+.+3./*45 /+5 , /*,5', 8 ,5 . '3.5&*&*45 . ,&', ), . /../*).) .3.)*.=5+&'*/.39 ,&'+ .3. +*.3 +& 3+,.& >(, &, 3,&,5'.5 /+5 +& )+& 3*,3+&+),+&9 ,5 +& /(.,& , /*,5', =,3,5', 5+ .3'*/*. ,5 . ,.+3./*45 ),)*.=54&'*/+ 8 .& 3,/+,5)./*+5,& 8 +3 + '.5'+ 5+ &, . . &,5'*3 ), *=(. .5,3./+3+,'*)+ ,5 ,.3 )*/.& 3,/+,5)./*+5,& . . 3</'*/."

P+3 &( .3', . E5/*/+,)*. ), D*3,//*45 8 A)*5*&'3./*45 ), E3,&.&9 ),-*5, .&7. /+5&('.37. ), )*3,//*45: “&, '3.'. ), (5 &,3*/*+ ), .&,&+3.*,5'+ . +& )*3,/'+3,&

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A+3. *,5 . /+5&('+37. ), ,3,&.& 5+ ,& . ,5'. ), /+5+/**,5'+& '@/5*/+&9'.+/+ ,& . .&*&',5/*. '@/5*/. >(, ./+.?. . ,5'. ), (5 3+)(/'+9 5* *5/(8,+'3+& &,3*/*+& /++ &+5 +& ), . *5-+3./*45 3+-,&*+5. + . /.;. ), /,3,3+& +3 , /+5'3.3*+9 . /+5&('+37. ), ,3,&.& ..3/. ,5 -+3. ,&,/7-*/. '+).& .& <3,.& 8./'**).),& ), . ,3,&. .& /(.,& &, (,),5 3,&(*3 ,5 +& &*=(*,5',& '@3*5+&:

.5*-*/./*459 +3=.5*;./*459 )*3,//*459 3+)(//*459 -*5.5;.&9 ,3/.),+9 -./'+3 (.5+ 8 , )*&,?+ ), ,&'3.',=*.&"

E C+5&('+3 ), ,3,&.& ),, '3...3 ,5 /+.+3./*45 ,&'3,/. /+5 , )*3,/'+3 8/+5 .& ,3&+5.& .-,/'.).& ,5 . ,.+3./*45 ), )*.=54&'*/+9 3,/+,5)./*+5,& ,*,,5'./*45 ), .& *&.&9 8 '*,5, '3,& (5'+& >(, 5+ ),, ),&/(*).3 ,5 5*5=5+,5'+:

18



." L. .3'*/*./*45 ), /*,5', ,5 . ,.+3./*45 ), )*.=54&'*/+" L. /.*).) ), .& 3,/+,5)./*+5,&"/" L. .*/./*45 ), .& 3,/+,5)./*+5,&"

L. *+3'.5/*. ), +& (5'+& .5',3*+3,& 3.)*/. ,5 >(, . .3'*/*./*45 )*3,/'. ),

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P.3. .=(5+& /*,5',& .&'. /+5 >(, , /+5&('+3 ,& 3,&,5', (5 *5-+3, /+5 ,)*.=54&'*/+ 8 .& 3,/+,5)./*+5,&" P,3+ /++ )*/, , *5=,5*,3+ Q.3.=+;.9*/,3,&*),5', ), . -*3. /+5&('+3. M.5.=,,5' A5.8&*& C,5',3: “N+ ,& 3+.,>(, ,&, ,&'()*+ ,+3, . /.*).) ), . )*3,//*45 ), . ,3,&.9 8. >(, &, &., +3 ,,3*,5/*. >(, +& /.+5,& ), +& ),&./+& ), +& )*3,/'*+& ,&'<5 ,5+& ),*5-+3,& >(, 5(5/. &, ,.5 . . 3</'*/.

2.1. INTERNACIONALES

E5 L.'*5+.@3*/.9 . 3+-,&*45 ,& (8 5(,.9 &*5 ,.3=+9 &, +&,3. (5.',5),5/*. =,5,3. . ./,3 <& (&+ ), /+5&('+3,& “,&'+ &, ),,9 &*5 )().9 . >(, ./+5&('+37. ), ,3,&.& (,), ),&,,?.3 (5 ., '* ,5 . *5)(&'3*.*;./*459 ,5, ),&.33++ ,/+54*/+ 8 &+/*. ,5 =,5,3." P(,), ./,,3.3 . '3.5&*&*45 ), ,3*/*.

)*3,/'*. 8 .8().3 . )*&,?.3 , *5'3+)(/*3 &*&',.& ), )*3,//*45 .).'.)+& . .7& /+5+ /(. /+5'3*(8, . ,,.3 . /+,',5/*. ,3,&.3*. ), .7&9 >(, ,& (5. ), .&/+5)*/*+5,& -(5).,5'.,& ), ),&.33++ ,-,/'*+

2.1.4 NACIONALES

E5 C++*. . /+5&('+37. &, . ),&.33+.)+ . .3'*3 ), +& .?+& /*5/(,5'. &,,5/(,5'3. 75'*.,5', *=.)+ . 3+/,&+ ), ),&.33++ ,/+54*/+ 8 &+/*. ), .7&"

S,=5 +& 3,=*&'3+& ), F+5)+ N./*+5. ), P3+8,/'+& ), D,&.33++ FONADE “L.,+(/*45 ), . /+5&('+37. C++*.5. &, .3,/*. &* &, /+5&*),3. >(, ,5 16 &++,*&'7.5 %6 -*3.& 5./*+5.,&9 , 21 ), '+'. >(, +,3..5 ,5 , .7&9 ,5 '.5'+ >(,,5 1$ ..3,/,5 /+5 *5&/3*/*45 *=,5', %6 >(, &+5 , 60" ), '+'.

S*5 ,.3=+9 , 5*/+ &,/'+3 ), . /+5&('+37. >(, . 3+&,3.)+ ,& , ), .*5=,5*,37. 8 &, . /+5/,5'3.)+ ,5 3+8,/'+& ,@/'3*/+&9 ), '3.5&+3', 8 ),&.33++9 ,5/.*+ +& &,/'+3,& ,'3+>(7*/+&9 *5,3+& , *5)(&'3*. &*=(,5 &*,5)+ ), )*-7/*.//,&+ . . /+5&('+37. +/."

19



E5 (5 *5-+3, (*/.)+ +3 PROEPO &+3, , ,3&+5. 3+-,&*+5. ), .& -*3.&), /+5&('+37. +3 ,&,/*.*;./*45 ), 10 &, ,5/+5'34 >(, ), 10 3+-,&*+5.,& ,0"% &+5 *5=,5*,3+&9 $" =,4+=+&9 $" .3>(*',/'+&" $"2 ,/+5+*&'.&9 , 1".+=.)+&9 0" .5.*&'.& -*5.5/*,3+&9 0"# (3.5*&'.& 8 0"6 &+/*4+=+&"1#

C.3+& Q.3.=+;. ,&/3*,: “S,=5 .3,/, . /+5&('. &, /,5'3.3< ,5 . *.5'./*45,&'3.'@=*/. ), (5 /+5/,'+ >(, 3,>(*,3, 5+ &4+ ,&'()*+ .5.7'*/+ ), /+&'+& 8,3/.)+9 &*5+ '.*@5 &*&',.& ), )*3,//*459 /.*+& +3=.5*;.'*+& 8 /('(3.,& 8.&'. , ,,+ ),/*)*)+ ), 3,&*),5', =,5,3. ), . ,3,&.

S*5 ,.3=+9 ,&, . . 3,/*,5', *5/(3&*45 ), . /+5&('+37. ,5 A@3*/. L.'*5. /.).)7. &, *5/3,,5'. , (&+ ), /+5&('+3,& . ,)*). >(, .& (5*,3&*).),& .5=3.)(.5)+ 3+-,&*+5.,& 3,./*+5.)+& /+5 ,&'. ./'**).) 8 . ,)*). >(, . *5)(&'3*.&, . ),&.33+.5)+"

E5 . 3,*&'. C++*.5. D*3,//*45 E,/('*. &, ,5/(,5'3. , &*=(*,5', /+,5'.3*+:

“E5'3, 5+&+'3+&9 +& 3*,3+& /+5&('+3,& -(,3+5 ,-,/'*.,5', ,'3.5,3+&9 ,3+ 8.+& ',5,+& 5./*+5.,&9 <& .5 8. ,+& ,,;.)+ . ,+3'.3+&9 ), 3,-,3,5/*.+3 7. ), +& +3=.5*&+& *5',35./*+5.,&9 . +& >(, &(*5*&'3.+& /,3,3+&

E /.+ ), .//*45 ), . /+5&('+37. ,& (8 .*+ 8 &, &,=(*3< ,.5)*,5)+ .,)*). >(, , 3+/,&+ .)*5*&'3.'*+ ..5/,9 8 . 3+-,&*45 ), /+5&('+37. ),,3,&.& &,=(*3< ),&.33+<5)+&, 8 +-3,/*,5)+ ,+3,& .',35.'*.& ), &+(/*45"

20



2.2 MARCO LEGAL

2.2.1 NACIONALES

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

E-)$ ()' &)$ +$%&0+$' () MIP!MES ')3 895 2994

-(,5',: .&.)+ ,5 . *&. ,8

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21



,5'..& >(, '3., /.). (5. ), ,.&" U5. ,; .5.*;.). . *5-+3./*45 &(*5*&'3.).+3 C<.3. ), C+,3/*+ &, ),/*)*4 >(, ,5 /.&+ ), 3,&('.3 -./'*, + *., ,3+8,/'+ ), /3,./*45 ), ,3,&. ), .&,&+37. 8 /+5&('+37.9 &, ,3,&. ),,3<-+3.*;.3&, /++ (5. SAS9 ,& ),/*3 /++ (5. S+/*,).) +3 A//*+5,& S**-*/.)."

L+& ,,& -(5).,5'.,& ), CONPES N" $## ), 200 .3. *8,& &+5: E**5./*45 ), .& .33,3.& ), -*5.5/*.*,5'+9 -+3'.,/*,5)+ *5&'3(,5'+& ),

.+8+ 5+ -*5.5/*,3+" P3+*/*.3 .& /+5)*/*+5,& 5,/,&.3*.& .3. , ,+3.*,5'+ ',/5+4=*/+ 8 .

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/++ -(,5',& ), =,5,3./*45 ), *5=3,&+& 8 ,,+ ), /.*).)"C., ,5/*+5.3 , >(, ,5 C++*. 5+ ,*&', **'./*+5,& .3. . .&,&+37. 8 ./+5&('+37.9 8. >(, ,&'. (,), &,3 ,5 /(.>(*,3 <*'+ ),&), >(, &,. 3++3/*+5.)+

+3 (5. ,3&+5. ,&,/*.*;.). 8 /.*-*/.). .3. )*/. .&,&+37. + /+5&('+37."

22



2.3 FORMULACIÓN DE HIPÓTESIS

2..1 HIPÓTESIS GENERAL

L+& /+,3/*.5',& ), (5*/**+ &, =,5,3.3 ,5 (5 /3*',3*+ ,73*/+ &*5 , ),*)+./+.?.*,5'+ 3+-,&*+5. >(, +& ./, )@*,& .-,/'.5)+ &( ,-,/'**).) 8/+,'*'**).)"

2..2 HIPÓTESIS ESPECÍFICA

L+& ,3,&.3*+& ), -3,&5+ T+*. 5+ /(,5'.5 /+5 3,/(3&+& &(-*/*,5',&

.3. . /+5'3.'./*45 ), ,3&+5. /.*-*/.)+ .3. /.). <3,. >(, +& .&,&+3,

.3. ,5',5),3 3,.,5', &( <*'+ ,3,&.3*. 8 -*5.5/*,3+" L. -.'. ), .&,&+37.& 8 /+5&('+37.& ,5 -3,&5+ 5+ , ,3*',5 . .&

,3,&.& .3*3&, .&+ ,5 , ,3/.)+" L. (,5. *5',33,'./*45 ), +& 3,=*&'3+& /+5'.,& 8 , /+5+/**,5'+ &+3,

.& ,8,& 3*5).5 . +& /+,3/*.5',& .&,& -(5).,5'.,& .3. . '+. ),),/*&*+5,&"

23



3. CAPITULO III: METODOLOGÍA DE LA INVESTIGACIÓN

.1 TIPO ! NIVEL DE INVESTIGACIÓN

E ),&.33++ ), 3+8,/'+ &, 3,.*;.3< ),&), (5 ,5-+>(, ), '*+ ),&/3*'*+ ,*/.'*+ ,5 /(.5'+ 3,',5), 3,.*;.3 (5. /.3./',3*;./*45 + ),&/3*/*45 ),,3/.)+ /+5&('+3 ,3,&.3*. ,5 , (5*/**+ ), F3,&5+ T+*.9 /++ *5&(+ .3.3++5,3 + ,*/.3 . .5,3. /++ ),, /+5&'*'(*3&, ), (5. 5(,. ,3,&. >(,(&>(, *5=3,&.3 . ,&', ,3/.)+ 8 &.'*&-./,3 .& 5,/,&*).),& 5+ /(*,3'.& ++',5/*.,&"

.2 DISE"O METODOLÓGICO

E&', ,& (5 ,&'()*+ /,5'3.)+ ,5 (5. *5,&'*=./*45 /+5 (5 )*&,?+ ,'+)+4=*/+ ), '*+),&/3*'*+ ,*/.'*+9 /(8+ 3+4&*'+ 3*5/*. ,& , ), /.3./',3*;.3 . &*'(./*453,.,/*,5', ,5 , +,'+ ), *5,&'*=./*45 ,5 , +,5'+ ), 3,.*;.3&, 8 >(,/+5&'. ), '3,& ,'..& ),-*5*).& .&7:

1. O&,3./*452. D,&/3*/*45. E*/./*45

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S, .3', ), . +&,3./*45 )*3,/'. 8 5+ ), . ,,3*,5'./*45"

A )*-,3,5/*. ), )*&,?+ ,'+)+4=*/+ ,,3*,5'.9 .& /+5)*/*+5,& ), .*5,&'*=./*45 5+ &+5 /+5'3+.).&"

. FUENTES DE INFORMACIÓN

..1 PRIMARIAS

T+.+& /++ 3*,3. -(,5', ), *5-+3./*45 +& 3,=*&'3+& ,5 /<.3. ), /+,3/*+

), (5*/**+ ), H+5). T+*. 8 /++ '.*@5 +& ), S,/3,'.3*. ), H./*,5)."

..2 SECUNDARIAS

T+.+& /++ -(,5', ), *5-+3./*45 &,/(5).3*. (5. ,>(,?. *5,&'*=./*453,**5.3 /+5 .=(5+& /+,3/*.5',&"

24



T.*@5 .5',/,),5',& ), 3+8,/'+& 8. 3,.*;.)+& .3. (5. =(7. ), 3,.*;./*45 ),5(,&'3+"

.4 ALCANCE DEL PRO!ECTO

E ./.5/, ), 3+8,/'+ &, 3,-,. ,5 . .*/./*45 ), + ,&/3*'+9 + /(. &,3*3< /++(5'+ ), .3'*). .3. , +=3+ ), +& ,5,-*/*+& ,&,3.)+& 8 +& .+3',& >(,+).+& ./,3 . +& /+,3/*.5',& ), (5*/**+"

.5 POBLACIÓN ! MUESTRA

.5.1 POBLACIÓN

P.3. ,-,/'+& ), ),',3*5.3 .& /+5)*/*+5,& =,5,3.,& ), ,3/.)+9 &, /+5&*),3./++ ,3/.)+ +,'*+ , */3+ ,>(,?. 8 ,)*.5. ,3,&. ,5 . '+'.*).) ),

(5*/**+ ), F3,&5+ T+*.9 >(, &,=5 *5-+3./*45 ), . C<.3. ), C+,3/*+ ),H+5). T+*.9 . +/'(3, ), 201# .&/*,5), . 10$$ ,3,&.& . )7."

.5.2 MUESTRA

S, '+.3. /++ (,&'3. , 10 ), '+'. ), . +./*45 +,'+ ), ,&'()*+9,)*.5', , @'+)+ ), (,&'3,+ .,.'+3*+ ,=.3,+& . ,,=*3 . (,&'3."

25



4. CAPITULO IV: ANALISIS DE MERCADOS

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

P.3. ,&'+ 3*5).+& . &*=(*,5', *5-+3./*45:

S, /+5'3.'.3.5 2 /+5'.)+3,& */+&9 1 .)*5*&'3.)+3 ), ,3,&.&9 1 .+=.)+9 1.)*5*&'3.)+3 -*5.5/*,3+9 1 ,/+5+*&'. 8 1 &,/3,3'.3*.";C-<+0 ) 0(/< =)+()/>

A3+*.).,5', #%"000"000 ,5&(."

$0"000"000 &+5 '+)+& +& =.&'+& +3 + '.5'+ ,& + 75*+ . ,5),3 ), ,&', &.)+,5 .),.5', &+5 =.5.5/*.&

;A -? /)%&0>

L+& 3,/*+& ),,5),5 ), '*+ ), &,3*/*+9 ), . )(3./*45 8 . )*-*/('.)"

;A -&?+)>

P3*5/*.,5', . +& /+,3/*.5',& ), F3,&5+ T+*. 8 . +& /+,3/*.5',& ), N+3',T+*,5&,9 8. >(, .& /+5&('.& ), . &,.5. .5',3*+3 5+& ),(,&'3.5 >(, ,5 .;+5. 5+ .8 3+8,/'+& &**.3,&"

;C,0 ) ($/< $ %0+0%)/>

A '3.@& ), . (*/*).) 3*5/*.,5',9 +3 ,)*+ ), 3,),& &+/*.,&9 . 3,5&.9 .3.)*+9 8 +.5',& ,5 . ;+5."

;C,0 ) (&/&@-&/<>

26



A '3.@& ), .',5/*45 ,5 . +-*/*5. >(, &, ',5)3< 8 '.*@5 &, 3,&'.3.5 +& &,3*/*+&. )+*/**+ . /*,5',"

5. CAPITULO V: ANALISIS DE COSTOS

27

5.2 PRESUPUESTO MENSUAL DE COSTOS5.1 COSTOS INCURRIDOS EN INICIAR LA FIRMA

5. PRESUPUESTO MENSUAL DE SUELDOS



6. CAPITULO VI: PRO!ECCION DE VENTA

28



7. CAPITULO VII: IMPACTO SOCIAL

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

>(, .& ,3,&.& ',5=.5 (5 ),&.33++ &+&',5*,"

29



#. CAPITULO VIII: IMPACTO AMBIENTAL

L. ,3,&. ,5 &(& -(5/*+5,& 8 ,5 /(**,5'+ ), +,'+ &+/*. ',5)3< (5 *./'+.*,5'. +&*'*+ 8. >(, .5,.37. +7'*/.& .*=.,& /+5 , ,)*+ .*,5', ,5.& >(, &, 3+(,, , /(*).)+ ), *&+9 .3+,/.5)+ , (&+ ), +& ,)*+&',/5+4=*/+& ,5 , ),&.33++ ), &(& ./'**).),& .&7 /++ ,5 .&,/'+& (*/*'.3*+&&, ',5)37. (5 ,5-+>(, ,5 , >(, .& TIC& &+5 , 3*5/*. ,)*+ ), '3.5&*&*45"

30



CONCLUSIONES

L(,=+ ), .),.5'.3 +& )*,3&+& ,&'()*+& 8 .5,& ), ,3/.)+ 5,/,&.3*+&9 &, ()+),',3*5.3 >(, ,& -./'*, . /3,./*45 ), (5. -*3. ), .&,&+37.& 8 /+5&('+37.& .3..& MIPYMES ), (5*/**+ ), F3,&5+ T+*."

A .3'*3 ), ,&'()*+ '@/5*/+ &, ()+ +&,3.3 >(, . -*3. .&,&+3. 8 /+5&('+3.9/+5'.3. /+5 +& 3,/(3&+& (.5+&9 -7&*/+& 8 ',/5+4=*/+& 5,/,&.3*+& .3. 3,&'.3 &(& &,3*/*+&9 ',5*,5)+ /++ (*/./*45 3*5/*. , (5*/**+ ), F3,&5+ T+*. 83+8,/'.5)+ &( ,3/.)+ . . 3,=*45 8 . 5./*45"

L. ,.+3./*45 ), ,&'()*+ ), ,3/.)+ ,3*'*4 *),5'*-*/.3 /4+ &,3< . ,&'3(/'(3.

+3=.5*;./*+5. ), . ,3,&. 8 , ,3&+5. >(, ),&,,?.3. .& -(5/*+5,&5,/,&.3*.& .3. . 3,&'./*45 ), +& &,3*/*+&"

E .5 -*5.5/*,3+ ,*),5/*4 >(, , 3+8,/'+ ,& 3,5'., 8. >(, 3,&,5'. -./'+3,&,/+54*/+& +&*'*+& 8 (5 3,'+35+ ), . *5,3&*45 ,-,/'*+9 .),<& >(, .&3+8,//*+5,& -*5.5/*,3.& (,),5 &,3 ./.5;.).& ,)*.5', , .3+,/.*,5'+ 8 .,+'./*45 ), +& 3,/(3&+&9 ).5)+ .&7 ++3'(5*).) .3. . *5,3&*45 -('(3. 8 ,/3,/**,5'+ *&+ ), . ,3,&."

31



BIBLIOGRAFÍA

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+20A)*5*&'3.'*+20820-*5.5/*,3+20MIPYMES20212")- '':3,+&*'+38"(",)("/+:00&(**'&'3,.12$#%6$$1)*=*'.W16

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http://repositorio.utc.edu.ec/handle/27000/258





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