Plan de producción Aretes Artesanales (coroto) el la ciudad de Tunja.

Abstract

The jewellery and costume jewellery sector has performed favourably at both national and regional level, consolidating itself as an attractive and regional level, consolidating itself as an attractive sector for the development of business initiatives. business initiatives. In this respect, it has been identified that costume jewellery items, mainly those made using handcrafted handmade, have a greater acceptance by the common population due to the lower commercial value of the products. population, given their lower commercial value and at the same time their novel and visually attractive characteristics. visually attractive and novel characteristics. Thus, it confirms the convenience of establishing an entrepreneurship project in the city of Tunja. project in the city of Tunja (Boyacá) with the name of Coroto focused on the creation of jewellery, in this case opting for the jewellery, in this case opting for handmade earrings that reflect part of the cultural identity of the region and its creativity. and creativity of the region. This confirms the definition of a plan for the production of earrings made of wood with hypoallergenic characteristics. hypoallergenic wood-based earrings made entirely by hand, with innovative and/or personalised designs designs that are completely adapted to the needs and expectations of the potential customers, which in this case are potential customers, which in this case, are women between the ages of 15 and 65 years located mainly in the city of Tunja mainly in the city of Tunja, although without ruling out the possibility of commercialising the different the possibility of marketing the different references in other parts of the country. The theoretical feasibility of the initiative is confirmed The theoretical feasibility of the initiative is confirmed, given the market study carried out and the information obtained directly from the client through the information The theoretical feasibility of the initiative is confirmed given the market study carried out and the information obtained directly from the customer through the survey-type information gathering instrument, where the interest in the product in question is validated. in the product in question, additionally proposing a series of intervention strategies to optimise the performance of the intervention strategies to optimise the performance of the organisation. Having said this, the administrative, technical, operational, productive, productive and financial study is carried out, where the necessary elements are and financial study where the necessary elements and other conditions required for the development of the plan, such as the development of the plan, such as raw material requirements, labour, tools, equipment, furniture and other elements of the plan,

equipment, furniture and other elements, as well as estimating the expected sales over the next five years. the next five years. With this information, costs and expenses are established, both fixed and variable, which serve as a costs and expenses that serve as a basis for determining the final cost of sales and the income to be obtained by the organisation in the period analysed. the organisation in the period analysed. The final financial conditions are defined, such as investment (own or debt), costs and expenses (fixed and variable) and sales prices are defined, with which it is possible to determine finally the organisation's profit and loss and financial situation statements for the five years analysed. analysed, thus making it possible to determine various financial parameters such as break-even point, WACC, NPV WACC, NPV, IRR and RBC, confirming the financial viability of the project, which allows to recover the investment the investment generated as well as generating considerable income over time. over time. Finally, the project has favourable regional implications in social, economic and environmental terms, economic and environmental implications, increasing the relevance of its development. information presented in order to adapt it to the real conditions that may arise in the market. market conditions, which will make it possible to determine more precise estimates of demand and other related and other related financial components. Similarly, it is important to to develop marketing actions that allow them to reach a larger volume of potential customers, which has a positive impact on the market. potential customers, which has a positive impact on sales volume and the overall profitability of the organisation. obtained by the organisation.