This document outlines the steps to start and run a guide dog business in Ecuador. It includes developing a business plan, obtaining financing and licenses, determining the legal structure, registering the business name, understanding tax requirements, and establishing accounting practices. It also discusses defining products and services, researching the target disabled customer market, identifying competitors, listing suppliers, and preparing basic financial statements like an income statement, balance sheet, and budget. The goal is to transform stray dogs into guide dogs to help improve the quality of life for people with disabilities.