Estudio de viabilidad financiera para un proyecto de inversión en moda sostenible basada en el upcycling en la ciudad de Villavicencio

Abstract

This research work aims to evaluate the financial viability for the implementation of a business model dedicated to textile upcycling in the city of Villavicencio (Meta), in order to determine its profitability and sustainability in the local market under a circular economy approach. The initiative arises as a response to the negative environmental impact of the fashion industry, considered one of the activities with the greatest impact on greenhouse gas emissions, as well as the growing interest of consumers in exclusive and environmentally responsible products. To fulfill this purpose, several specific objectives were proposed: In developing the first objective, an analysis of the environment and the local market was conducted, considering macroeconomic, sectoral, and competitive variables, where the results show a significant opportunity in the sustainable fashion industry in Villavicencio, driven by institutional support for these ventures and a culture increasingly oriented towards conscious consumption. However, risks associated with competition were also identified, against which strategies focused on differentiation, strengthening advertising, and design and quality were proposed. Regarding the second objective, the technical and operational resources necessary for launching the business were determined. Based on a cost and price analysis, unit costs and the retail price were defined. This allowed calculating the required investment and estimating the resources needed to guarantee operations during the first year of operation. As for the third objective, market segmentation was performed, identifying young people between 18 and 34 years old who value garment customization and show concern for environmental care as the target audience. Through Porter's five forces analysis, it was concluded that, although the textile sector presents high competition, there is an underserved niche in the utilization of post-consumer materials, particularly denim, for the production of unique pieces such as bags and jackets. Finally, as a fourth objective, a comprehensive financial analysis was developed, which included cost projection, investment budget, comparison with CDT, and revenue estimation, in order to evaluate the economic viability of the project. For this purpose, financial indicators such as Net Present Value, Internal Rate of Return, and the Investment Payback Period were applied, whose results show that the business is economically attractive, allows recovering the investment within a reasonable timeframe, and maintains favorable profitability margins. In synthesis, based on the integration of market, technical, and financial studies, it was established that the project is viable and relevant. The creation of Camdar-ug Fashion in Villavicencio represents an innovative business opportunity that not only guarantees economic benefits but also directly contributes to mitigating environmental damage by extending the textile life cycle.