CPSI公司在尼加拉瓜電子學習套件計畫的財務分析 / This thesis analyses CPSI –Nicaragua Branch business plan, an enterprise that trades products from Asia to foreign markets. The study is the analytical tool used by the company to explore the options of distributing tablets to higher education students, focusing on positioning products for low economical first intake level students. The investigation conducts a financial positioning of the company perspectives entering the Nicaraguan market, considering NPV to be presented to potential investors. The marketing strategy implemented in this business is based on developed countries experience to provide the facility of technological and academicals tools through universities to the students. The market segment analysis shows it’s an unexplored approach to get to the customers, creating an increase value surpassing the competition. CPSI-Nicaragua can function as a business to business company. The study of the Nicaraguan market exposes that the investment opportunity is profitable; the cash flow is 25% return and a positive NPV.