Abstract:
This project consists of determining a feasibility and viability study for the creation of a "sausage processing company" in the city of Olanchito, Yoro, Honduras. The company will be located in the urban area of the city. In the city of Olanchito, Yoro, there are no public or private companies as such that are dedicated to the production and marketing of sausages, what are found are some people who own a grocery store in which they produce sausage by hand and without sausage, and butcher shops have not implemented the production of sausages as in other cities in the country. This work consists of a market study, which describes the: The main product uses and characteristics, supply considerations, demand considerations, product prices and marketing plan. A technical study which contains: The size of the project, location, plant layout, raw material, capital or human resources, machinery and equipment, production process and technology used in the project. An economic study describing: Expected production, sales revenue, project costs, break-even point, value added, and employment generation. A financial study which analyzes: The financial statements (balance sheet, income statements and cash flow, the payback period, the net present value (NPV), the benefit/cost ratio, the internal rate of return (IRR) and the sensitivity analysis; all these elements and indices allow us to determine the financial feasibility of the project to determine its rejection or acceptance.