Plan de negocios para la creación de una empresa consultora en servicios de auditoría externa para Instituciones Prestadoras de Servicios Odontológicos

Abstract

Introduction and ObjectiveThe project addresses the problematic scarcity of specialized consulting in healthcare management and auditing for the dental sector in Colombia, contrasted with the growing rigor of the regulatory framework and the high demand from Healthcare Providing Institutions (IPS) to ensure quality standards. The general objective is to design a structured business plan for the creation of an external auditing consultancy firm specifically tailored to satisfy the technical, scientific, and administrative compliance needs of these institutions. Methodological DesignThe study is descriptive with a mixed approach (qualitative and quantitative). It was sequentially structured into five phases: market study, organizational/legal design, economic-financial study, technical study, and the development of the value proposition. For primary data collection, a 30-question Likert-type survey (validated by experts) was administered to a convenience sample of 68 dental service providers in the Metropolitan Area of Bucaramanga. Results and Business ProposalCorporate Structure: The incorporation of the company was established under the name Smile Audit Group SAS (SAG), categorized under the commercial activity of management consultancy (ISIC/CIIU code 7020). Location: Using a qualitative point-scoring method, the optimal location for the commercial office was determined to be the Cañaveral zone in Floridablanca, Santander, due to advantages in accessibility, lease costs, and proximity to clients. Economic-Financial Study: The total investment required for the startup amounts to $309,019,462 COP. This is divided into fixed investment ($50,434,000 COP), deferred investment ($17,090,000 COP), and working capital ($241,495,462 COP). The financing strategy consists of 32.36% from partners' equity contributions and 67.64% through a 72-month bank credit line. Value Proposition: A user manual focused on auditing dental offices was developed, grounded in the PDCA cycle (Plan, Do, Check, Act) and adapted to the different levels of complexity and biosecurity required by Colombian regulations. Conclusions and ViabilityThe financial study demonstrated high feasibility and long-term business sustainability, yielding an Internal Rate of Return (IRR) of 53.97% and a Net Present Value (NPV) that significantly exceeds 400 million COP. The market analysis confirms an optimal business opportunity due to the high concentration of independent professionals and clinics (especially in general dentistry, orthodontics, and oral rehabilitation) that recognize the urgency of optimizing the efficiency and effectiveness of their internal processes against regulatory bodies.