FACTIBILIDAD FINANCIERA Y ECONÓMICA PARA LA COMERCIALIZACIÓN DE PRODUCTOS ARTESANALES AMAZÓNICOS A BASE DE BALSA EN LA CIUDAD DE TENA.

Abstract

The research focuses on an economic and financial feasibility study for the production and marketing of balsa-based handcrafted products in Tena, Ecuador. Its objective is to evaluate the viability of the project, taking advantage of the region's natural resources and promoting local economic development. A market assessment was conducted, which included a survey of 382 people, revealing that 93.9% were willing to purchase these handicrafts. The production cost analysis showed raw materials, labor, and operating expenses, which allowed for establishing appropriate prices and projecting the profitability of the venture. The financial study shows an initial investment of $30,000.00, of which 98.33% comes from external financing and 1.67% from internal sources. The projected five-year financial statements indicate a non-discounted cash flow of $12,786.88 and a discounted cash flow of $10,986.88, with an annual growth rate of 3.5%. Financial indicators show an NPV of $10,598.47, an IRR of 35%, a cost-benefit ratio of 0.52 for every dollar invested, and a PRI of 2 years, 3 months, and 18 days, confirming the project's viability and profitability from the first year of operation.