Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica

Financial analysis for the implementation of a feedlot in a dairy cattlefarm in Costa Rica. The financial feasibilityfor the implementation of a feedlot in a dairyfarm was evaluated. The evaluation was madein the functional departments (production,marketing, human resources and finances) todetermine...

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Main Authors: Villalobos Villalobos, Luis Alonso, Rivera, Leonardo
Format: Artículo
Language: Español
Published: 2015
Subjects:
van
Online Access: http://revistas.ucr.ac.cr/index.php/agrocost/article/view/9824
http://hdl.handle.net/10669/13954
id RepoKERWA13954
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spelling RepoKERWA139542018-12-10T15:24:40Z Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en Costa Rica Villalobos Villalobos, Luis Alonso Rivera, Leonardo factibilidad estabulación ganado de leche análisis marginal van Financial analysis for the implementation of a feedlot in a dairy cattlefarm in Costa Rica. The financial feasibilityfor the implementation of a feedlot in a dairyfarm was evaluated. The evaluation was madein the functional departments (production,marketing, human resources and finances) todetermine the technical situation before changingthe productive system. The reproductive andproductive records were used to map out thegrowing of the herd with the program Invest-GA®. Financial analysis was carried out bysearching for market information, estimating theborrowing capacity of the company and nominalcash flows made from financial records of theDairyProfit® program. The net present value(NPV) was obtained as a financial indicatorfrom the different projections. A sensitivityanalysis was made varying the production levelof the animals (one-dimensional), and a marginalanalysis was made by using the incremental NPVobtained in the projections versus the productivesystem without investments. The best projectionfor the dairy farm was the investment in a stable,a mixer and receiving a lower payment for theadditional milk delivered to the factory obtaining¢237.129.530,15 and ¢89.169.075,85 for the NPV and incremental NPV, respectively. The receivingof the product by the dairy factories is one ofthe main factors affecting the implementation ofmore intensive systems in the dairy farms of CostaRica. Productivity of dairy farms determines theircompetitiveness, because as the specialization indairy production systems grows, there are moreexternal factors that may affect performanceand, therefore, internal control systems must beaccurate to adapt to the current situation. Se evaluó la viabilidad financiera para la implementación de un sistema de producción de ganado de leche estabulado, en una finca que utiliza un sistema semiestabulado. La evaluación se realizó por medio del análisis de las áreas funcionales de la empresa (producción, mercadeo, recursos humanos y finanzas), con el fin de determinar la situación técnica previa a un cambio en el sistema productivo, y del uso de registros productivos y reproductivos en el programa Invest-GA® para el flujo de hato. El análisisfinanciero consistió en la búsqueda de información de mercado, estimación de la capacidad de endeudamiento de la empresa y elaboración de flujos de caja nominales a partir de registros financieros del programa DairyProfit®. Con los diferentes escenarios proyectados se obtuvo el valor actual neto (VAN) como indicador financiero. Se realizó un análisis de sensibilidad unidimensional con variaciones en el nivel productivo individual de los animales y un análisis marginal por medio del VAN incremental mostrado por los diferentes escenarios, comparado con el desarrollo de la finca sin realizar inversiones. El escenario que mostró ser más viable fue la inversión en la construcción de instalaciones para estabulación, compra de un carro mezclador 2015-06-09T22:08:23Z 2015-06-09T22:08:23Z 2013-05-14 00:00:00 2015-06-09T22:08:23Z info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion http://revistas.ucr.ac.cr/index.php/agrocost/article/view/9824 http://hdl.handle.net/10669/13954 739-A8-762 es Agronomía Costarricense Vol. 36 Núm. 2 application/pdf
institution Universidad de Costa Rica
collection Repositorio KERWA
language Español
topic factibilidad
estabulación
ganado de leche
análisis marginal
van
spellingShingle factibilidad
estabulación
ganado de leche
análisis marginal
van
Villalobos Villalobos, Luis Alonso
Rivera, Leonardo
Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica
description Financial analysis for the implementation of a feedlot in a dairy cattlefarm in Costa Rica. The financial feasibilityfor the implementation of a feedlot in a dairyfarm was evaluated. The evaluation was madein the functional departments (production,marketing, human resources and finances) todetermine the technical situation before changingthe productive system. The reproductive andproductive records were used to map out thegrowing of the herd with the program Invest-GA®. Financial analysis was carried out bysearching for market information, estimating theborrowing capacity of the company and nominalcash flows made from financial records of theDairyProfit® program. The net present value(NPV) was obtained as a financial indicatorfrom the different projections. A sensitivityanalysis was made varying the production levelof the animals (one-dimensional), and a marginalanalysis was made by using the incremental NPVobtained in the projections versus the productivesystem without investments. The best projectionfor the dairy farm was the investment in a stable,a mixer and receiving a lower payment for theadditional milk delivered to the factory obtaining¢237.129.530,15 and ¢89.169.075,85 for the NPV and incremental NPV, respectively. The receivingof the product by the dairy factories is one ofthe main factors affecting the implementation ofmore intensive systems in the dairy farms of CostaRica. Productivity of dairy farms determines theircompetitiveness, because as the specialization indairy production systems grows, there are moreexternal factors that may affect performanceand, therefore, internal control systems must beaccurate to adapt to the current situation.
format Artículo
author Villalobos Villalobos, Luis Alonso
Rivera, Leonardo
author_sort Villalobos Villalobos, Luis Alonso
title Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica
title_short Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica
title_full Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica
title_fullStr Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica
title_full_unstemmed Análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica
title_sort análisis financiero para la implementación de un sistema estabulado en una finca de ganado de leche en costa rica
publishDate 2015
url http://revistas.ucr.ac.cr/index.php/agrocost/article/view/9824
http://hdl.handle.net/10669/13954
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score 11.69182