Estudio para determinar la viabilidad financiera de una empresa productora y comercializadora de plátano en el municipio de Saravena, Arauca

Abstract

For the department of Arauca, the JRC reports that the municipalities that publish the banana plantation indexes for the year 2015 in descending order were: Tame (58.7%), Fortul (12.6%), Arauquita (11.9%), Saravena ( 11.8%), Arauca (3%), Puerto Rondón (1.3%) and Cravo Norte (0.2%). With an average yield of: 15 Ton / Ha, 16 Ton / Ha, 16 Ton / Ha, 16 Ton / Ha, 15 Ton / Ha, 10 Ton / Ha, and 10 Ton / Ha respectively. However, according to the results in the Seventh Gold Hatch, in which semi-technified plantain media are shown, yields higher than 20Ton / Ha can be reached in the department of Arauca. What, combined with the percentage of national loss is 12% of the plants planted and taking into account the current prices of the four qualities (sample COP $ 269.23, second COP $ 423.08, first COP $ 653.84 and extra COP $ 923.08) makes a banana business a financially viable business to report an IRR = 32.56% EA, a VPN = COP $ 175,559,794, a ratio B / C = 2,382 and a DPB = 1 year ; for a period of six years with an initial investment of $ 127,072,821 and a constant cultivation of 20,000 plants.