Estudio de factibilidad para la creación de una planta procesadora de chocolate en la parroquia Calceta, cantón Bolívar–Manabí

Abstract

Chocolate production is related to agricultural production because the organoleptic characteristics that the final product acquires in the process depend to a great extent on it. Therefore, this study developed a feasibility study for the creation of a chocolate processing plant in the parish of Calceta, Canton Bolivar, which allowed establishing a relationship with the Manabí countryside and the final consumer. The research was developed through a mixed approach (qualitative and quantitative), using a market study, a technical study and a financial analysis, which allowed analyzing from different perspectives the acceptance of "Don Amargo" chocolate at 70% solids, its characteristics, operations and the financial impact it represents. "Don Amargo" had a good level of acceptance for the selected market segment (people between 15 and 64 years of age), where a demand projection for the year 2022 of 186,639.57 kg of chocolate was evaluated. The technical study determined a 100% production of 300,000 chocolate bars for year 8 of the project until year 10 with a land area of 439.4 m2. Similarly, the financial analysis showed an internal rate of return of 46% and an expected opportunity rate of 35% equal to $148.039,11 in the NPV. In conclusion, it was possible to determine the feasibility of the project, from the different analyses carried out, so that a leverage of 98% and an investment of 2% were proposed, resulting in a total of $304.814,58.