FINANCIAL AND ECONOMIC VIABILITY OF DIGITAL ACCOUNTING OUTSOURCING IN MICRO-ENTERPRISES: THE ASEDCONT CASE

Abstract

DOI: https://doi.org/10.46296/yc.v10i19.1017

Abstract

This article analyzes the financial and economic feasibility of establishing the company Asesorías y Servicios Digitales Contables (Asedcont), focused on providing digital accounting, tax, and labor outsourcing services for the micro-business sector. The study addresses the need to optimize administrative management processes and fiscal compliance in a competitive market environment. Methodologically, a quantitative approach was developed with a five-year projection horizon, evaluating initial investment, cost structure, income statements, and net cash flows. The financial results reveal an initial investment of $30,000.00, with growing operational flows that yield a positive Net Present Value (NPV) of $41,280.50 and an Internal Rate of Return (IRR) of 28.4% under a 12% discount rate. Furthermore, sensitivity analysis confirms the robustness of the model against adverse scenarios of revenue contraction or cost increases. It is concluded that the business model is highly profitable and viable for operational implementation in the target market.

Keywords: Accounting outsourcing, financial feasibility, micro-businesses, Net Present Value (NPV), Internal Rate of Return (IRR).