Estudio de factibilidad para la implementación de un taller electromecánico en el cantón Pujilí provincia de Cotopaxi

Abstract

Abstract: This study aimed to evaluate the technical, market, and financial feasibility of implementing an electromechanical workshop focused on the maintenance and repair of light vehicles. The research employed a quantitative, descriptive-projective approach, utilizing structured surveys to determine effective demand and estimate the annual service frequency. The data obtained allowed for the projection of 2,964 annual services and the establishment of the project's revenue and cost structure. The required initial investment amounts to USD 72,183.39, distributed among fixed assets, intangible assets, and working capital. The financial analysis was conducted by projecting cash flows over ten years, applying the Net Present Value (NPV) method with a discount rate of 12%, as well as determining the Internal Rate of Return (IRR) and the Benefit-Cost Ratio (BCR). The results show an NPV of USD 87,664.91, an IRR of 34% and a B/C ratio of 2.21, confirming that the project is economically profitable and financially viable.