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Publicación Sólo datos Plan de negocio de la empresa Aras, dedicada al diseño y comercialización de bolsos y accesorios(Universidad EIA, 2011) Giraldo Barón, Sara; Giraldo Urrea, Bayardo EliasThe company ARAS began operations in 2007 with the design and marketing of handbags and accessories, at this moment, has seen the need to structure it based on sustainable development by creating handbags and accessories made with friendly materials to the environment. In this business plan is a detailed analysis of internal and external factors that affect the company, followed by a strategic plan containing marketing structure, legal structure, organizational structure, technical structure and financial structure, to measure the degree of economic, social and environmental profitability that the project has.