Análisis financiero de la producción y comercialización de una piladora de arroz basado en el WACC.

Abstract

The present titling work corresponds to the financial analysis of the production and commercialization of a rice milling machine based on the WACC, considering it as a profitable activity for the local economy. It has been established as a general objective, to evaluate the projected financial statements, through the interpretation of indices of the feasibility of the investment to acquire a rice milling plant in Nobol. Therefore, it is sought to determine its feasibility, therefore, the work is supported based on methodologies of the qualitative-quantitative approach, mixed design, descriptive, deductive type, with a sample of 41 piladoras. The process favored the identification of the intervention site, resulting in 53% of the companies in this line of business having been in the market for between 6-10 years, with revenues of up to $100,000.00. Concluding with the projections of the financial statements of the future stacking company, it shows an IRR of 17.75%, with a TMAR of 16.33% and a NPV of $36,155.24, with a benefit cost of $5.25 for each unit of quintal of rice, in addition to the WACC of 16.33%, which means that the project is financially viable.