Análisis de rentabilidad económica de camarón (litopenaeus vannamei) en el cantón Balao, provincia del Guayas.

Abstract

The objective of this research was to prepare a financial analysis by means of a cash flow and to obtain indicators to determine the profitability of shrimp farming at the Balao Chico site, in the province of Guayas (Ecuador). To obtain primary information, the techniques of direct observation and financial data collection of the company of the year 2018 were used, which allowed to arm the projected cash flow for five years, with a top-down approach. , (profitability of shrimp production), to extract accounting information (costs and income). Also, part of the theory of systems was taken, where inputs (inputs, balances, supplements measured in money) are defined, processes (aquaculture activities) and products (kg of shrimp). In the shrimp company Aquataura SA, it is 81.11 hectares under the semi-intensive farming system that produces shrimp in sizes 40 and 50, in the financial analysis the project is viable, with a profitability rate expected by the partners of the 50 %, the NPV is $ 176647.80 and the internal rate of return is 76%, which is higher than the initial discount rate, its immediate acceptance with a cost benefit ratio is recommended that for every dollar invested you get a Net income of 0.51 cents, the investment is recovered in a year. In the scenarios of price and quantity sensitivity analysis with a 5% variation, the IRR was 53% and 50% respectively.