Estudio de viabilidad financiera para la producción y comercialización de pasta de cacao de la Asociación ASOBATO ubicada en el recinto Matilde Esther, cantón Bucay

Abstract

The current research is a financial viability study for the production and commercialization of cocoa paste by Asobato Association located in Matilde Ester inclosure, Bucay County; its purpose is to determine the viability of the project. For this, it was necessary to analyze and evaluate the problems existing through surveys applied to cocoa producers from the inclosure; this allowed determining that cocoa producers generate 25 quintals of cocoa a year per each cultivated area. They would be willing to become suppliers of raw material for the production of cocoa paste, I this way it will be possible to generate an added value to the product. The proposal describes the structure of a viability study that is made up by the market, technical, organizational and financial study. In addition, the content describes the requirements and activities for exporting cocoa pasta into the American market. The financial evaluation was projected for five years; this resulted in a Net Present Value higher than zero, the Internal Rate of Return was higher than the discount rate and a Cost/benefit higher than one dollar, these results showed that the project is financially viable. It is recommended to implement the current project in order to assign an added value to the cocoa production at Matilde Ester Inclosure.