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The key aspects of a Business Plan with practical application for small enterprises are presented, which unlike plans for medium and large companies require a level of preparation, resources and technologies that represent serious limitations for microenterprises. Alliances with universities and local entities to support entrepreneurship facilitate the preparation of business plans. Based on the opportunities identified in the artisan ice cream market in Ecuador and in particular in Portoviejo, as well as the trends towards the consumption of healthier products. The objective of the project is the production and sale of nutritious ice cream that does not contain any derivative or additive of animal origin, that is, vegan ice creams and for people with lactose intolerance. Studies of the local market were carried out, the valuation of the technical aspects and identification of the necessary equipment for the investment. In addition, the marketing plan for the initial launch was prepared and, finally, the feasibility of the project was validated from the economic and financial point of view. It will have an impact on the commercial diversity of the community, female employment and the healthy diet of the population, particularly those with particular health risks.

EMPRENDIMIENTO Y PLAN DE NEGOCIO PARA INICIAR UNA HELADERÍA VEGANA EN EL CANTÓN PORTOVIEJO, ECUADOR