نبذة مختصرة : The passion of riding a motorcycle is for many the best sense of freedom that can be found in the world. There are those who through them exercise, make work activities in order to obtain resources to survive. There are also people who exercise their skills at the wheel in the middle of sports competitions to know who is the most skilled on their motorcycle. With the present business plan, we intend to generate a safety implement (Tear Offs) to reduce accidents on motorcycles. For this, the import of acetates based on polymers of vinyl chloride (PVC) from China should be carried out. The importation of large quantities of these inputs will generate greater profitability for the company. Based on the studies carried out, it was learned that Spanish companies offer Tear Offs to those who use their motorcycles as means of transport. In Ecuador, this product is consumed by athletes who do extreme sports. The contribution of the company is to offer a universal type of Tear Off that is not only for glasses of helmets used in motocross or downhill, but also for different types of helmets that use glasses or visors. This product will reach the customer through strategic alliances with specialized stores, dealers and motorcycle insurers. The beneficiaries of this product are people between 17 and 29 years of age, of medium and low economic status. Finally, according to the financial analysis, the VAN criteria with 36,029.71 dollars and TIR with 34.87 percent of show a profitability in the project. ; La pasión de andar en motocicleta es para muchos la mejor sensación de libertad que se puede encontrar en el mundo.
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