Estudio De Viabilidad Y Factibilidad Para La Creación De Un Restaurante De Café Gourmet En El Municipio De Tatumbla Departamento De Francisco Morazán, Honduras.

Abstract

This document shows the feasibility and feasibility study for the creation of a gourmet coffee restaurant in the municipality of Tatumbla, Francisco Morazán. The proposed objectives were to determine the market niche, the technical and organizational aspects, the economic and financial study, as well as the social impact of the project. The results of the market study show that the project will have a demand of 1,625,412 beverages and 1,246,149 pastry units in year 1, the market supply that the project will have will be 52,080 beverages and 36,480 pastry products for the first year. year, the products that it will offer are 30,135 units of drinks and 23,104 of confectionery, which will have prices that will oscillate between L 20 and L 60. For its part, the technical study resulted in the location of the plant being in Plaza Los Encuentros; the size of the plant is 32,120 drinks and 25,185 pastry units, producing 2,511 drinks and 1,925 amounts of desserts monthly. The engineering structure of the plant is 100 meters 2. Regarding the organizational, administrative and legal aspects study, the philosophy of the company was determined, an organizational structure of 5 employees, salaries according to law, and the administrative process that entails a good management of the project; In addition, the draft of the legal aspects to establish the company and the schedule for the execution of project activities for 2023-2026 were prepared. The economic and financial study presented the main profitability variables to be considered in the project, which gave positive results such as: IRR of 44.15%, Van, of L 719,511.31, MARR of 23.07% with a PRI within the evaluated period, likewise, The sensitivity models show that the business is profitable according to the sensitivity analysis at a 5% reduction in revenue and a 5% increase in indirect manufacturing costs. Finally, the social impact study shows that this project will contribute to the economic and tourist dynamics of the Tatumbla area, generating 5 direct and 25 indirect jobs, CSR, with respect to the environment and the inhabitants of the area. Based on the previous results, it has been verified that the gourmet coffee restaurant project is viable and feasible to be implemented and carried out from 2023.