Estudio de viabilidad y factibilidad para la creación de una empresa productora y comercializadora de alfarería elaborada en el Municipio de Ojojona, Francisco Morazán.

Abstract

The present feasibility study for the implementation of a producer and marketer of pottery will be carried out in the municipality of Ojojona, located to south of the city of Tegucigalpa. Currently, Ojojona is a municipality with a lot of cultural and handmade wealth, it has been developed as its pottery products are attracted by tourists, becoming an important factor for the economic growth of its inhabitants as well as the municipality. The market research represented a scope of 374 samples, carrying out the calculation of the sample of the total PEA population of the department of Francisco Morazán, the financial evaluation of the research determined the profitability of the company through the main indicators: the value net current (NPV) of L 445,235.77, internal rate of return (IRR) and cost-benefit ratio (RC / B) of L 1.28; the discount rate (TMAR) is 19.18%, with an IRR of 49.02% with a recovery period of 2 year, 4 months.