Estudio de prefactibilidad para la producción y comercialización de vainilla especie Vanilla Planifolia en el cantón de Corredores por parte de la Asociación Club 4S Metamorfosis
Fecha
2021
Autores
Corrales Ferreto, Ana María
Roldán Villalobos, Ana Leticia
Vargas Obando, María Esther
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ISSN de la revista
Título del volumen
Editor
Universidad Nacional, Costa Rica
Resumen
La presente investigación se realiza a través de una idea productiva propuesta por la Asociación de Mujeres CLUB 4S Metamorfosis y sus familias, representada por 11 familias o 38 personas, vecinos del cantón. Este grupo desea producir tres hectáreas (ha), de vainilla orgánica y comercializarla obteniendo un ambiente sostenible, pues este cultivo se realiza bajo el término de sistemas agroforestales. Estos permiten la diversificación productiva (al sembrar árboles maderables y frutales en el área), además servicios ambientales (biodiversidad, carbono, agua, calidad de suelo) en la propiedad. El objetivo de este trabajo consiste en realizar un estudio de prefactibilidad en el cual se brinde información importante para determinar qué tan viable es la producción y comercialización de la vainilla orgánica en el distrito de Ciudad Neily de Corredores. Para determinar la viabilidad del proyecto se implementa una serie de estudios de prefactibilidad (mercado, técnico, administrativo, legal, aspectos ambientales y financieros), los cuales facilitan datos necesarios para el proceso de decisión de inversión, así como para obtener financiamiento. En primer lugar, se realiza el estudio de mercado, en este se diseña dos instrumentos de recolección de datos, es decir un cuestionario dirigido a dos poblaciones: productores, y consumidores. En cuanto al estudio técnico, se identifica los aspectos técnicos por desarrollar para una correcta implementación del proyecto, entre ellos se encuentra la tecnología necesaria para la producción: maquinaria requerida, mobiliario y equipo. Así, en este estudio se visualiza aspectos técnicos como el diseño y costo de la infraestructura con un valor de 24.550.000,00 colones. En lo referido al estudio organizacional como todo proyecto por iniciar, en el presente trabajo se establece una estructura administrativa, la cual responda a las necesidades de operación del proyecto, así como el perfil para los colaboradores. Este aspecto se detalla en el estudio organizacional donde se establece el manual de puestos, organigrama y demás elementos relevantes para el correcto manejo y orden. En relación con los aspectos legales, se busca los trámites necesarios para poner en funcionamiento el proyecto, pues se debe cumplir una serie de requisitos establecidos por la legislación costarricense para instalar un proyecto, y comenzar a operar. En cuanto a aspectos ambientales se identifican acciones de mitigación y control, para minimizar el impacto ambiental. El cultivo de vainilla más bien mejora el ecosistema. Para concluir con el proceso de identificar la viabilidad del proyecto, se procede a realizar una evaluación contable y financiera, por medio del uso de herramientas como flujos proyectados a ocho años, razones financieras, punto de equilibrio, sensibilización, la aplicación de Valor Actual Neto (VAN), la Tasa Interna de Retorno (TIR), el Índice de Deseabilidad (I/D) y el Periodo de Recuperación (PR). Al considerar la información anterior se determina: el escenario más favorable para la asociación es financiar un poco más del 80% del total de la inversión, es decir ₡98.779.529,84, por cuanto al utilizar una tasa del 4% proporcionada por el Banco Nacional, y un aporte de socias del 28%, correspondiente al monto de ₡38.431.000,00, se concluye el proyecto es viable a largo plazo al ser capaz de cubrir la carga financiera a partir de su sexto año de evaluación, pues se obtiene un VAN de ₡183.901.225,33 una TIR de 80%, un I/D de 19,07 y un PR de 72 meses. Ello demuestra este proyecto es aceptable. En general el proyecto es prefactible para realizarse por la Asociación Club 4S Metamorfosis.
This research is carried out through a productive idea proposed by the Association of Women CLUB 4S Metamorphosis and their families, represented by 11 families or 38 people, neighbors of the canton. This group wishes to produce three hectares (ha) of organic vanilla and market it in a sustainable environment, since this crop is grown under agroforestry systems. These systems allow productive diversification (by planting timber and fruit trees in the area), as well as environmental services (biodiversity, carbon, water, soil quality) on the property. The objective of this work is to conduct a pre-feasibility study in which important information is provided to determine how viable is the production and commercialization of organic vanilla in the district of Ciudad Neily de Corredores. To determine the feasibility of the project, a series of prefeasibility studies (market, technical, administrative, legal, environmental and financial aspects) are implemented, which provide the necessary data for the investment decision process, as well as for obtaining financing. First, a market study is carried out, in which two data collection instruments are designed, i.e. a questionnaire aimed at two populations: producers and consumers. The technical study identifies the technical aspects to be developed for the correct implementation of the project, including the technology required for production: machinery, furniture and equipment. Thus, this study visualizes technical aspects such as the design and cost of the infrastructure with a value of 24,550,000.00 colones. Regarding the organizational study, as with any project to be initiated, this work establishes an administrative structure that responds to the operational needs of the project, as well as the profile of the collaborators. This aspect is detailed in the organizational study, which establishes the job manual, organization chart and other relevant elements for proper management and order. In relation to legal aspects, the necessary procedures are sought to start up the project, since a series of requirements established by Costa Rican legislation must be met in order to install a project and begin operations. In terms of environmental aspects, mitigation and control actions are identified to minimize the environmental impact. Vanilla cultivation rather improves the ecosystem. To conclude the process of identifying the feasibility of the project, an accounting and financial evaluation is carried out, using tools such as projected cash flows over eight years, financial ratios, break-even point, sensitization, the application of Net Present Value (NPV), the Internal Rate of Return (IRR), the Desirability Index (L/D) and the Payback Period (PR). By considering the above information, it is determined: the most favorable scenario for the association is to finance a little more than 80% of the total investment, that is ₡98,779,529.84, since by using a rate of 4% provided by the National Bank, and a partner contribution of 28%, corresponding to the amount of ₡38. 431,000.00, it is concluded that the project is viable in the long term by being able to cover the financial burden from its sixth year of evaluation, since an NPV of ₡183,901,225.33, an IRR of 80%, an I/D of 19.07 and a PR of 72 months is obtained. This shows that this project is acceptable. In general, the project is feasible to be carried out by the Club 4S Metamorphosis Association.
This research is carried out through a productive idea proposed by the Association of Women CLUB 4S Metamorphosis and their families, represented by 11 families or 38 people, neighbors of the canton. This group wishes to produce three hectares (ha) of organic vanilla and market it in a sustainable environment, since this crop is grown under agroforestry systems. These systems allow productive diversification (by planting timber and fruit trees in the area), as well as environmental services (biodiversity, carbon, water, soil quality) on the property. The objective of this work is to conduct a pre-feasibility study in which important information is provided to determine how viable is the production and commercialization of organic vanilla in the district of Ciudad Neily de Corredores. To determine the feasibility of the project, a series of prefeasibility studies (market, technical, administrative, legal, environmental and financial aspects) are implemented, which provide the necessary data for the investment decision process, as well as for obtaining financing. First, a market study is carried out, in which two data collection instruments are designed, i.e. a questionnaire aimed at two populations: producers and consumers. The technical study identifies the technical aspects to be developed for the correct implementation of the project, including the technology required for production: machinery, furniture and equipment. Thus, this study visualizes technical aspects such as the design and cost of the infrastructure with a value of 24,550,000.00 colones. Regarding the organizational study, as with any project to be initiated, this work establishes an administrative structure that responds to the operational needs of the project, as well as the profile of the collaborators. This aspect is detailed in the organizational study, which establishes the job manual, organization chart and other relevant elements for proper management and order. In relation to legal aspects, the necessary procedures are sought to start up the project, since a series of requirements established by Costa Rican legislation must be met in order to install a project and begin operations. In terms of environmental aspects, mitigation and control actions are identified to minimize the environmental impact. Vanilla cultivation rather improves the ecosystem. To conclude the process of identifying the feasibility of the project, an accounting and financial evaluation is carried out, using tools such as projected cash flows over eight years, financial ratios, break-even point, sensitization, the application of Net Present Value (NPV), the Internal Rate of Return (IRR), the Desirability Index (L/D) and the Payback Period (PR). By considering the above information, it is determined: the most favorable scenario for the association is to finance a little more than 80% of the total investment, that is ₡98,779,529.84, since by using a rate of 4% provided by the National Bank, and a partner contribution of 28%, corresponding to the amount of ₡38. 431,000.00, it is concluded that the project is viable in the long term by being able to cover the financial burden from its sixth year of evaluation, since an NPV of ₡183,901,225.33, an IRR of 80%, an I/D of 19.07 and a PR of 72 months is obtained. This shows that this project is acceptable. In general, the project is feasible to be carried out by the Club 4S Metamorphosis Association.
Descripción
Licenciatura en administración con énfasis en gestión de gestión financiera
Palabras clave
VAINILLA, PRODUCCIÓN, COMERCIALIZACIÓN, ASPECTOS JURÍDICOS, ESTUDIOS DE MERCADO, ASPECTOS AMBIENTALES, CORREDORES (PUNTARENAS), VANILLA, PRODUCTION, MARKETING, LEGAL ASPECTS, MARKET STUDIES, ENVIRONMENTAL ASPECTS