Neutrosophic Multicriteria Method for the evaluation of feasibility in the economic viability and commercialization strategies for the Creation of an Artisan Alfajorería in Latacunga

Abstract

This analysis examines the possibility of establishing an artisanal alfajores factory in the city of Latacunga, paying special attention to its financial viability and sales tactics. Given the increasing interest in handmade, high-quality products, the implementation of artisanal alfajores is proposed as a distinctive option in the local market. This research proposes the development of a neutrosophic multicriteria method for assessing the feasibility of economic viability and marketing strategies for the creation of an artisanal alfajores factory in Latacunga. The proposed method operates using a multicriteria approach to evaluation. The economic study included fundamental calculations such as production costs, investment in assets, projected cash flow, and profitability assessments using indicators such as Net Present Value (NPV) and Internal Rate of Return (IRR). The findings reveal that the business is economically viable, with significant market potential and positive consumer acceptance. In addition, sales tactics were implemented to improve the product's presence, ensuring its viability and expansion in the local market.