Establecimiento de un modelo para la constitución de emprendimientos - Caso de estudio Fundación Agrícola Andina ubicada en la parroquia Susudel de la provincia del Azuay

Abstract

This work develops a model for the constitution of enterprises and applies it to the case study, which is the Fundación Agrícola de la parroquia Susudel. The model has been developed with the purpose of becoming a guide for the entrepreneurs and at the same time the work in the organization determines the adequate path to follow for the constitution of the venture for the sale of horchata. To this end, the methodological process developed began with the application of a survey to a group of entrepreneurs, which made it possible to identify the needs to be addressed in the model. Subsequently, the creation of the entrepreneurship model was carried out, which contemplates topics such as the analysis of the idea of the venture, incorporation, operating permits, internal planning, the way of accounting or the recording of income and expenses; and as a last point, the labor obligations that arise. With these elements, the respective application was made in the case study, which resulted in the best option for the venture to be constituted as an associative organization since it combines the social and economic purposes sought by the entrepreneurial group, thus giving rise to basic tax obligations due to the current characteristics it presents with respect to the level of sales, costs, expenses and equity.