Innovative Project - General Accounting
Innovative Project - General Accounting
Innovative Project - General Accounting
PROFESSIONAL SCHOOL
INDUSTRIAL ENGINEERING
CURRICULAR EXPERIENCE OF
GENERAL AND FINANCIAL ACCOUNTING
QUALIFICATION
AUTHORS
ADVISER
LIMA PERU
2019
1
STRUCTURE OF THE ENTREPRENEURIAL PROJECT
CHAPTER I
COMPANY DESCRIPTION
1.1 COMPANY NAME (PN or PJ)
1.2 DIRECTION
1.3 ECONOMIC SECTOR
1.4 MAIN ACTIVITY(S) CARRIED OUT BY THE COMPANY
CHAPTER II
STRATEGIC PLATFORM
2.1 MISSION
2.2 VISION
2.3 ORGANIZATIONAL OBJECTIVES (General and specific)
2.4 GOALS
2.5 INSTITUTIONAL VALUES
CHAPTER III
ORGANIZATIONAL MANAGEMENT INSTRUMENTS (Each member of the
Team assumes a responsibility)
3.1 MANUAL OF ORGANIZATION AND FUNCTIONS (MOF)
3.2 COMPANY ORGANIZATION CHART
CHAPTER IV
IDENTIFICATION OF INTEREST GROUPS IN THE ORGANIZATION
4.1 MARKET STUDY
4.2 SUPPLIERS
4.3 COMPETITORS
4.4 SUBSTITUTE GOODS
4.5 FINANCING
CHAPTER V
PESTEL ANALYSIS FACTORS
5.1 POLITICIANS
5.2 ECONOMIC
5.3 SOCIAL
5.4 TECHNOLOGICAL
5.5 ECOLOGICAL
5.6 LEGAL
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CHAPTER VI
PRODUCTIVE PROCESS
5.1 PRODUCTION COSTS, PROFIT MARGIN AND PRODUCT PRICE
SALES
5.2 INCOME STATEMENTS
5.3 PRODUCTION FLOW CHART
CHAPTER VII
CONCLUSIONS AND RECOMMENDATIONS.
6.1 CONCLUSIONS
6.2 RECOMMENDATIONS
BIBLIOGRAPHY
ANNEXES
PHOTOS
PHYSICAL PRODUCT, ETC
3
CHAPTER I
Company description
• Entrepreneurial initiative.
The objective of the company PRO – COFFEE is to develop a company that
produces coffee and natural chia with which we will develop a 100% Peruvian
product. The company is located in Jr. las purslanes 846 whereabouts 10 of the
flowers san juan de Lurigancho – Lima. The place we have has enough space to
be able to receive both the coffee and chia necessary to make our product. As
suppliers we will have the coffee growers of the Peruvian jungle, the chia will
also be collected from the workers in Cusco.
GENERAL OBJECTIVES
• Be the market leader.
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• Increase sales.
• Achieve greater market share.
• Increase assets.
• Technical, economic and financial feasibility study for the implementation of
the business plan.
• Promote the development of human talent
• Promote citizen participation and consultation
• Promote environmental development
SPECIFIC OBJECTIVES
These specific objectives necessary to achieve the general objectives
• Location
Our location is located in Jr. The purslanes 846 whereabouts 10 of the flowers in the
district of San Juan de Lurigancho – Lima. Near the premises there are three markets
which will generate customers for consumption, in the same way we see students since
there are different universities nearby and in the same way there are work centers for
our neighbors.
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CHAPTER II
2.1 VISION
Bring to the consumer a delicious, high-quality coffee with added value from chia,
focusing on what is natural and healthy, supported by the experience of being industrial
engineers as a guarantee, achieving profitability and well-being in society.
2.2 MISSION
In the coming years, be a leading brand in the development and promotion of mass
consumption of coffee with chia in our country.
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2.4 GOALS
• Make our brand of this product (Coffee with chia) known through advertising
media
• Make our product known to people such as: Students, elderly, military, etc.
Since they are two products in one, where it is good for curing various diseases.
• That our brand is known nationally and over time also known internationally.
• Launch a new line of products very apart from coffee with chia
• Produce
• Loyalty
Our collaborators work as a team, they are loyal to the brand, we appreciate what we do
and we contribute to improving it, we reciprocate the trust placed in each of us.
• Responsibility
We know how important our work is, we are aware of it, which is why every action we
take helps to generate a quality product. We are committed to society, to service to
others and we assume and recognize the consequences of our actions.
• Leadership
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We are a committed, proactive human team, we positively influence our colleagues, in
their work, we always seek excellence, individual development.
• Efficiency
We appropriately use the means and resources provided to us to achieve our objectives
and goals, minimizing time and reprocessing.
• Effectiveness
We know that each unit we produce is an individual job, so being efficient encourages
us to make a quality product according to what is established.
• decision making
When faced with business events, we have the ability to provide solutions and act in
diverse situations, we understand the needs of our clients, which is why we know how
to handle them.
• Honesty
We are guided by the sincerity and coherence of our actions within a framework of
openness and transparency, both with the organization and with ourselves.
• I respect
• Friendship
We make a day of work a meeting with friends, we are more than colleagues, friends;
Therefore, we care about your well-being, we help you with your tasks, and we know
how important your company is.
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MANAGER
• Direct jobs within the company
• Analyze loans and debt levels
• Hire staff to work in the cooperative
• Supervise personnel who work in a cooperative
FINANCIAL MANAGER
• Perform payment roles
• Analyze accounting accounts
• Make Balances
• Review Coedito Assistant Reports
• Review Collections Assistant Reports
• Perform Cash Counts
• Approve purchases
• Approve suppliers
ACCOUNTING ASSISTANT
• Receive personnel control records
• Prepare personnel control reports
• Record accounting journal entries
• Register Personnel Entry
• Make Purchase Acquisition
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• Make tax withholdings
HUMAN RESOURCES
RECRUITMENT DEPARTMENT
STAFF TRAINING
REMUNERATIONS
• Define salaries
INDUSTRIAL ENGINEER
PRODUCTION DEPARTAMENT
MAINTENANCE DEPARTMENT
MARKETING MANAGER
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• Define the annual strategic commercial and sales plan and manage its
implementation. Expand and strengthen sales channels.
• Develop commercial reinforcement actions to meet monthly and annual
objectives, such as renting spaces, holding events, meetings and other services.
• . Develop and maintain direct contact with Travel Agencies and clients for
negotiating rates, as well as providing information about services, promotions,
etc. Daily monitoring of room guilt in order to improve the hotel's profitability.
Prepare monthly and annual sales and results reports. Develop strategic alliances
that generate greater movement and commercial exchange. Acquisition of new
accounts and agencies for the sale of hotel services. Direct the Hotel
Reservations and Reception area in order to respond timely to demand and offer
competitive rates.
MARKETING DEPARTMENT
SALES DEPARTMENT
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• 3.2 COMPANY ORGANIZATION CHART
HUAMAN ANDERSON SA
LOAYZA RODOLFO ALARCON RUBEN RONALD FARRO
SSA
TRAINING
CREDIT AND TO THE STAFF PRODUCTION MARKETING DEPARTMENT
COLLECTIONS AREA DEPARTAMENT
REMUNERATIONS
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CHAPTER IV
In 2008, Peru ranked eighth in the world in the production of coffee beans (green),
rising seven positions since 1990 and two positions since 2006 (International Coffee
Organization). According to the FAO – UN Food and Agriculture Organization, Peru
produced 677 thousand tons of coffee in 2008. While the International Coffee
Organization mentions that Peru has produced 4.25 million bags of coffee in the same
year (International Coffee Organization), the world's leading producer is Brazil, with 36
million bags annually.
In the table you can see the Peruvian varieties which include the central jungle,
northeastern jungle and southeast. Of them, the first obtains the best prices. . Northern
zone: 43% of production is located in Piura, Cajamarca, Junín, Pasco, Huánuco and
Ucayali. Regarding the Southern Zone: 23% of the production is found in Apurímac,
Ayacucho, Cusco and Puno. In total there are 330,000 hectares of production. About
85% of this production belongs to producers who manage less than 5 hectares. 75% of
total Peruvian coffee exports are dominated by 10 of the 75 Peruvian companies.
During 2008 the price of coffee was 3.50 nuevos soles on average, with an approximate
growth rate of 1.17% until 2017. The drop in price has been mainly due to the decrease
in international prices. Peruvian coffee with two Peruvian technical standards ntp
209.027-2001 and ntp 209.311-2003. It regulates its classification in grades, humidity,
granulometry, health status, and taste tests.
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4.2 SUPPLIERS
Our main supplier will be kartox Perú , which is a company dedicated to the import and
manufacture of laminated and trilaminated packaging; for bulk products, liquids among
others. They work with high-barrier packaging and degacifying valves, which allows
the characteristics of the product to be preserved.
The trilaminated cardboard box (PET, Aluminum and Polyethylene) with a weight of
120, which has the function of resealing the packaging after having been opened,
preventing the loss of aroma.
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4.2.1. RAW MATERIALS
The coffee bean is obtained from the company Grano Don Marcos, a company located
in Carabayllo that has been dedicated to growing coffee beans with exquisite flavor for
3 years. It serves the general public, as well as large, medium and small businesses.
Café Don Marcos uses coffee beans from the Urubamba River Valley located at 1800
meters above sea level, in the San Martin region,
The product has chia, which our supplier will be GRANOS GOLD DEL PERU .
Company dedicated to the cultivation of CHIA. Which has EU, NOP AND RTPO
CERTIFICATES that allow them to sell to organic exporters to whom we deliver the
product in containers ready for shipment.
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4.2.3. FACTORY SUPPLIES:
• Disc or drum pulper: its purpose is to separate the seed from the coffee.
• Fermentation Tank: eliminate the layer of mucilage that surrounds the grains, the
mucilage is a 0.8mm thick slippery, translucent, colorless, bitter gel, totally
insoluble in water that is strongly adhered to the grain
• Coffee drying machine: There are two drying systems, one is by sun drying and
the other by hot air drying.
• Conveyor Belt: the separation of grains of defective color is carried out. The
grains should have a uniform blue, gray-blue or green-gray color. Brown beans
produce poor quality drinks. The following are considered defective grains: the
pointed ones; jagged, triangular and warped; The best quality beans are large,
rounded beans.
• Degassing Valves: They prevent freshly roasted coffee from coming into contact
with oxygen, thus protecting its aroma.
• Grinding machine.
• 4.3 COMPETITORS
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• According to the Minister of Agriculture, José Manuel Hernández, he
highlighted the efforts made by producers to grow quality coffees, which have
placed Peru as a benchmark in special beans, to the point that we are the second
largest producer and exporter of organic coffee in the region. region.
• 4.3.1 NATIONAL:
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• THE COMPETITION AGAINST THE COMPANY IN TERMS OF PRICE
• The Peruvian market is divided into two categories: instant coffee (79.5%) and
coffee to pass (20.5%). This is the demand for coffee by population sectors,
where Alto Mayo coffee stands out, currently competing with brands with much
more experience in the marketing of the coffee product within Peru.
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4.5 FINANCING
4.5.6 INTERNAL
• Initial contributions from partners, each member of the company must contribute
S/3000.00 nuevos soles as a commitment to start the project.
• Each partner must carry S/1500.00 Nuevos soles monthly for investments and
capital increases.
4.5.7 EXTERNAL
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4.5.9 LONG-TERM FINANCING
CHAPTER V
5.1 POLITICIANS
• The level of relations between Peru and the countries that produce coffee beans
5.2 ECONOMIC
5.3 SOCIAL
• Consumer preferences
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• Changes in the lifestyle of the population
5.4 TECHNOLOGICAL
• Biotechnological developments
• Advances in agriculture
5.5 ECOLOGICAL
5.6 LEGAL
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CHAPTER VI
PRODUCTIVE PROCESS
SALES
QUALITY
Pro coffee places its prices under a simple idea: high value at moderate cost.
When people feel they are getting a good deal for their money, they may pay
more money. Quality is key. Pro cofee must maintain strict quality controls on
both its chia coffee source as well as its customer service and peripheral
products to justify its costs.
DIFFERENTIATION
Pro coffee also spends a lot of time and energy differentiating itself from the
competition. Pro cofee makes sure to stay on top of the latest technology,
sometimes being the first to introduce new advancements to their customers. For
example, Pro coffee would set up a company to adopt location-based promotions
and mobile payments.
RELATIVE VALUE
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Pro coffee also uses relative value. It offers premium products, such as whole
bean coffee as well as whole bean and natural chia in both products. While there
is a risk that more customers will choose the cheap items, by offering the
expensive items alongside the cheaper alternatives, Pro coffee is justifying the
higher price through comparison.
• A strategy:
The distribution strategy is a long-term decision that must be in conjunction with
the rest of the actions or decisions such as the products to be sold, namely coffee
and chia, the prices charged, the communication policy and the customer service
policy. .
• Some objectives:
Like every marketing action. It is convenient to establish quantitative and
qualitative objectives for each of the types of clients or forms of distribution that
we are going to have. The quantitative objectives will be in billing and in soles.
The qualitative objectives will be to obtain a presence in front of the consumer, a
reaction from the consumer, a position with respect to the competition...
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• A control of compliance with objectives:
It is important to know in each sector the fulfillment of the sales objective and a
study of the reasons why this objective is met or not met.
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• Distribution through the company's clients or prescription.
It's one of my favorite methods. A client brings us more clients. It is a very basic
form of distribution and for it to be effective we must organize it, granting
incentives to clients who act as prescribers and creating an affiliate network.
This form of distribution brings new customers at a very low cost and builds
loyalty among prescribing customers.
• PROMOTION STRATEGY
Social networks
Through this means we can publish our product called PRO COFEE, where people can
view it and be able to learn about the content and acquire basic information so that they
are highly informed and know that it is very important for their health.
We take these networks (FACEBOOK), because it is the network where many people
enter or are located.
But be careful, because it's not just publishing the promotion and waiting for customers
to arrive. You will have to promote and work on strategies that help your business reach
the right people.
We will have to work on the accompanying texts in order to capture the reader's
attention and encourage them to go where you want them to go, whether it is your
website or your physical store.
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Information
All the information we publish must be interesting for those who are going to read it.
Not everything is quantity, quality is essential.
The quality of the information in our promotional strategies, key to attracting readers
be kind
It is not enough to publish and be decent about everything. If a reader writes to us with
any questions, we will attend to each and every one of them, otherwise your promotion
will lead to failure.
Quality channels
Competitions
This strategy could be included in the previous section on social networks, since where
we have the best reception and greatest facility for its use is in them.
Is there anything that humans like more than the word “Free”? This hook can be key to
promoting a new line of business, as well as growing our community on social networks
and achieving greater interaction with our followers.
Email campaigns
There are different means by which we can draw the attention of our clients or potential
clients and we must choose the one that best suits our needs.
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Moving away from online strategies, whenever a new product is going to be promoted,
the option of giving the potential customer a small sample of it or a gift that makes them
feel special can be a great option.
Momentum strategies
It is about encouraging the people in charge of selling the product so that they do it in
the best possible way.
Attraction strategy
Contrary to the impulse strategy where the reference is the seller, in this case, the
objective will be the consumer of the product or service.
This strategy combines elements of push and pull strategies. That is, it will be given as a
gift to both sellers and final consumers.
In conclusion, when searching and pursuing this will help increase sales and a better
position for our brand, the solution may lie in the correct choice of one or more
promotion strategies.
To do this, we must choose the one that best suits our needs and study who we want it
to address and what means you will use to do so.
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• PRODUCT STRATEGY
It is organic coffee and chia, roasted and ground, packaged in 20 gr presentations. This
product has the particularity of having been dried in the sun in the traditional way,
which allows better conservation of the aromas and flavors and homogeneity in the
drying. From this stage, the best beans are selected, which are stored in parchment to be
roasted according to customer requests and in this way offer a product that contains its
aroma and flavor that is always fresh when it reaches the hands of the consumer.
The composition of the final mix of the product also includes coffee from the Grano de
Oro area, which is not only high altitude coffee, but is also cultivated by indigenous
communities, which gives it greater quality in addition to attracting attention to aspects
social ties linked to its production. As in the organic case, this will be roasted and
ground according to order to preserve the freshness of the product. The packaging size
for both products was set at 150 grams, it is preferred to have one product also because
the packaging cost represents within the production costs.
It has information regarding the contents of the packaging and its processing. It has
printed images that evoke the nature of coffee and chia. Both packages will also display
Pro cofee's innovative product logo that endorses that all the coffee and chia in its
contents have been grown and processed in the country.
The objective of this work is to provide coffee growers with basic and important
guidelines that must be included in a work plan that aims to recover coffee plantations
and, in this way, return to producing at acceptable levels per area.
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Initially, it is advisable to carry out an analysis of the state of the plantations, through a
diagnosis by sections or lots. This must include:
Density by area, age, varieties and physical condition. This information will be used to
establish seedling programs for chia and coffee, how to generate new tissue in the
plantation, and seedling plant planting strategies.
Density by area, age, tree species and physical condition. Knowing this data will help to
program the production of shade seedlings, identify the coffee plantations where shade
tree planting is needed and eliminate trees where necessary, and design the type of
shade management.
Soil quality:
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Fertility, physical state in relation to erosion, presence of organic matter. These data are
used to develop the fertilization program, application of amendments and cultural
activities such as soil protection, erosion mitigation measures, among others.
Tissue management:
Type of pruning, pruning percentage, response percentage and state of the shoots.
Weeds:
Production history:
The last five harvests will be taken. It will allow you to know the potential of the coffee
plantation, in this way, set production goals by area.
According to the information obtained in the diagnosis of each lot or section that makes
up the coffee plantation, the necessary activities are planned to recover the production
level. The time will depend on the resources available to the producer.
It is important to consider that the amount of coffee that can be obtained depends
directly on the amount of tissue that is generated year after year. In such a way that the
consistency in the formation of new leaf area is the most important stage in the recovery
of production, complemented with an adequate fertilization program, shade
management, control of weeds, pests and diseases.
CHAPTER VII
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CONCLUSIONS AND RECOMMENDATION
6.1 CONCLUSIONS
Make known the 100% natural product that we have in our jungle, in order to produce
our own Peruvian production, and thus be extended internationally in the future.
The required quality production standards are met, obtaining a product with Premium
prices, leading the Pro – Coffee company to remain in one of the first positions in Peru.
6.2 RECOMMENDATIONS
Continuing to organize Peru Natura will allow Peruvian companies to have commercial
contacts with their international peers. It is recommended to have greater emphasis
on the selection of companies, so that they have quality certifications and can improve
their products.
BIBLIOGRAPHY
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ISBN: 9789588653051
ISBN: 20052221
• RAMIREZ, Jorge. Technical guide for coffee cultivation. 1st. ed. Heredia Costa
Rica: 2011. 72pp.
ISBN: 9789977550414
ISSN: 01200178
ANNEXES
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https://www.google.com.pe/search?ei=jdHtW8PhL8uzzwK50bGwCA&q=cafe+con+que+se+CAN+combinar+naturales&oq=CAFE+CON+QUE+SE+CAN+
34
HYPERLINK "https://www.google.com.pe/search?
q=cafe+con+chia&source=lnms&tbm=isch&sa=X&ved=0ahUKEwif4P7KmtfeAh"ved=0ahUKEwif4P7KmtfeAh
https://www.fitnessrevolucionario.com/2013/10/19/la-biblia-del-cafe-beneficios-riesgos-y-como-hacerlo-todavia-
mejor-cafe-2-0/
35
https://www.google.com.pe/search?
q=cafe+con+que+se+trabajo+combinar+naturales&source=lnms&tbm=isch&sa=X&ved=0ahUKEwiv-
7KomdfeAhWHv1MKHWhIDq8Q_AUIDigB&biw=1600&bih=740#imgrc=Qf-aTPagxafptM :
36