Análisis financiero de la producción e industrializacion del cacao

Abstract

Carrying out a financial analysis is of the utmost importance because through it the current and past situation of a company is evaluated, it is considered one of the fundamental tools to manage and direct. The objective of this work is to carry out a financial analysis on the production and industrialization of cocoa. A bibliographic analysis is carried out on the beginning of cocoa cultivation, the world market, its worldwide export, production and export of Ecuadorian cocoa and industrialization. A financial analysis is performed to have more knowledge and information about the financial statements in a given period. The work mentions fixed investment, working capital, financing structure, variable costs, fixed costs, cost and sales projections, balance sheet, income statement, cash flow, the NPV was also calculated and the IRR and the payback period.