Análisis Post Inversión De Un Rastro Privado De Bovinos Y Porcinos En Tejupilco, Estado De México

The objective was to evaluate the post-investment phase of a trail for slaughter of beef cattle and porks in the municipality of Tejupilco, State of Mexico, 2019; using the method of formulation and evaluation of investment projects was used, under the economic evaluation approach; that is, without borrowing from third parties. The commercial, technical, financial feasibility analysis and the evaluation of the project with own resources were considered. The results indicated that the market study was viable, justifying with primary sources that the current final consumer pays the price of the product of broken beef cattle and pork carcasses; second, by means of the statistical method it was determined that there is potential demand satisfied, but with increased consumption. There was technical feasibility, the location, size, process engineering, organization, management and environmental impact were adequate based on the technical characteristics of the products. With regard to financial aspects, it was determined that there was feasibility; with a total initial and operational investment of 15.3 million pesos, the total operating cost was 4.7 million pesos; of this, 61.7% was variable and the total fixed cost difference. The equilibrium point is obtained by sacrificing 14,287 cattle and pigs, equivalent to 2.8 million pesos. Finally, the initial total investment mentioned, update rate of 12% and over a horizon of 10 years, the initial investment is paid and generates a Net Present Value (NPV) of 11.4 million pesos, equivalent to an Internal Rate of Return (IRR) of 27.6%, Modified Internal Return Rate (IRRM) of 18%, Benefit-Cost Ratio (BCR) of 1.3, Profitability Index (PI) or RSI of 1.7, Desirability Index (DI) of 0.7 and, Pay project in 4.1 years. Because the investment is paid before the end of this horizon, since there is no other option to invest, this alternative is viable, so the recommendation is that the trail continues with its operational phase and make the appropriate changes depending on the needs of the environment and capital availability of their owners.