Administración financiera: estudio de viabilidad económica de un proyecto de inversión de actividad agrícola.

Abstract

In the province of El Oro, it is usual that agricultural projects are constantly being born, therefore investors need to know if such projects will give positive results to make the decision to invest or not. Financial Management stands out as a tool to determine the viability of projects, mainly through financial evaluators such as the net present value (NPV) and the internal rate of return (IRR). Thus, the objective of the practical case proposed in this research is to apply financial evaluation criteria to determine the feasibility of an investment project for the lease of an organic banana producing farm, it is necessary to theoretically support issues related to the case study . Once the issues were theoretically supported and the necessary formulas were known, he began to solve the practical case, resulting in a NPV greater than zero, and an IRR greater than the TMAR rate. Thanks to these results and with the analysis that corresponds to each indicator, it was possible to conclude that it is feasible to invest in the lease of the organic banana producing farm.