Rentabilidad De Una Engorda De Bovinos En Corral Utilizando El Año Cero Y El Año Uno Como Inversión Inicial

The objective was to contrast the value of the profitability indicators of cattle fattening in a corral using year zero and year one as periods of the initial total investment in a region in the south of the State of Mexico in 2021. The methodology of formulation and evaluation of investment projects with increasing production, which included the components of commercial, technical, financial and evaluation feasibility, without indebtedness with third parties. The project horizon was five years and the update rate for estimating profitability indicators was 12%. With a total initial investment of 1.5 million pesos, with year zero and year one only the indicators estimated with Excel: Net Present Value ($1,145,940), Internal Rate of Return (30.54%), Modified Internal Rate of Return (25.47%), Return on Investment (1.76) and Benefit/Cost Ratio (1.17) were the same; while the Net Present Value (estimated manually), Desirability Index and Recovery Period had different results. It is concluded that the project is profitable; however, it is not recommended to use year one as the initial investment period, since the profitability of the project(s) would be subtracted.