Análisis del flujo de caja en cultivo de cacao en la granja Santa Ines

Abstract

In the present study, it has been proposed to make a cash flow with economic evaluation to know how profitable the cocoa cultivation of the Santa Inés farm of the Faculty of Agricultural Sciences, the cocoa cultivation of the Santa Inés farm has an excellent Agroecology location, for this reason, a grain of good quality, good taste and aroma is obtained, 82 quintals are produced annually, the tasks that are performed are manual, in addition, the corresponding information was collected in the production field, reviewing statistical information From institutional platforms such as ANECACAO (National Association of Cocoa Exporters and Industrialists of Ecuador), Ministry of Agriculture (MAG), it was necessary to collect secondary information, an indexed magazine on cocoa cultivation issues carried out, production, markets in the national and international context, subsequently proceeded to re-perform the respective calculations for the pres In addition, the cash flow and economic indicators in Excel 2016, and finally the tables were prepared for their respective interpretation, during the development an IRR greater than the discount rate (12%) was obtained and while the NPV was greater 1, that is, it is acceptable and has a benefit cost of $ 1.34.