Proyecto de factibilidad para la creación de una microempresa productora de un destilado tipo whisky Bourbon a partir de la materia prima local maíz (Zea mays) en el cantón Ambato provincia de Tungurahua, Ecuador

Abstract

Whiskey is an alcoholic beverage widely consumed by the Ecuadorian population that generates significant income, however, this type of distillate is not commonly manufactured within the country. For this reason, the present investigation evaluated the feasibility of installing a microenterprise producing a Bourbon whiskey-type distillate in the city of Ambato from corn produced in the area. Within the feasibility study, market, technical, administrative and financial economic studies were carried out. The first analysis allowed to know the potential market and identified the internal and external factors of the environment. The technical part revealed that the processing plant has the capacity to produce 1,888 bottles of Bourbon whiskey per month and justified that the best location for the installation is the parish of Picaihua. The administrative analysis described the business philosophy, determined that the required workforce is 2 workers in production and explained the functions of each job. The financial indicators presented positive values with a NPV greater than zero, an IRR of 18 percent and a cost-benefit ratio that generate profits of 0.53 cents for every dollar invested. These data demonstrate that the project of a corn-based Bourbon whiskey-producing microenterprise is viable 4 and profitable over time.