Estudio De Viabilidad Y Factibilidad Para La Creación De Una Empresa Dedicada A La Venta De Productos Tecnológicos Reacondicionados En Tegucigalpa, Honduras.

Abstract

This document shows the study to determine the viability and feasibility of creating a company dedicated to the sale of refurbished technological products in the city of Tegucigalpa, Honduras. Due to the COVID-19 pandemic and as a consequence of mandatory confinement, many companies and schools adopted telework and online education, which generated the need to acquire technological products such as desktop computers, laptops, and tablets. Given the situation described above, more economical technological alternatives are being studied to meet these needs, giving way to this type of generic products that become a solid substitute for new technological products, mainly because of their price. Through various studies carried out in this research, important results have been obtained: The market study identified that the target population for the entrepreneurship project is determined by the economically active urban population (PEA) of Francisco Morazán between the ages of 25 to 45 years old, the market share will be 8.75%, with an average annual offer of 1,631 units of Tablet, laptop, and portable; the prices will be L5,747, L10,846, and L11983, respectively, which will be updated annually according to the growth of prices. It is expected to obtain revenues of L18,471,348 in year 1 and up to L23,251,923 in year 5. Likewise, the level of acceptance represents 74%, with a purchase frequency of one device per year. The technical study determined that technically, the best location is chosen through a weighting table and a maximum production of 6 devices per day is determined by the installed capacity. The organizational study provided that in administrative terms, 7 people are required and the hierarchical organizational structure is established; the sales tax law (ISV) in Honduras benefits the trade of these products because they are considered used, as this tax is not charged. The financial study showed the results of the main financial indicators such as: the Net Present Value (NPV) is L3,362,418, the Internal Rate of Return (IRR) is 35.82%, the Weighted Average Cost of Capital (WACC) is 11.14%, the Benefit-Cost Ratio (BCR) is 1.79, and the discounted Investment Recovery Period (IRP) is 3 years and 20 days, certifying the feasibility of the project. The social impact study determined that socially, a significant contribution is expected in reducing the digital divide in Tegucigalpa, with the inclusion of people with limited resources who need technological products at affordable prices and care for the environment. The results obtained above demonstrate that the entrepreneurship is viable and feasible to be carried out from the year 2023.