EVALUATION OF FINANCIAL PROFITABILITY IN THE PRODUCTION OF BURSERA GLABRIFOLIA IN LIVER CONDITIONS

Abstract

Objective: Determine the financial profitability of the production of Bursera glabrifolia (Kunth) Engl in nursery conditions, to carry out forest plantations that allow the regeneration of this type of vegetation, the recovery of soils and to generate the raw material of the alebrijes.

Design/methodology/approach: Financial information was collected for the production of B. glabrifolia plant, prices and quantities of inputs were obtained, as well as infrastructure to calculate financial indicators and to determine the profitability of the project, the project evaluation methodology was used to calculate the profitability of the project. investment in terms of net present value (NPV), internal rate of return (IRR) and minimum acceptable return rate (MARR); the financial analysis was carried out for 10 years.

Results: The results obtained are an initial investment in mexican pesos: $1,671,690.54, the annual income from plant sales amounts to $850,000.00 and the financial indicators obtained were: NPV=$22,440.5 IRR=9% and cost benefit ratio=1.

Limitations on study/implications: This project is the beginning of the productive chain of the alebrijes and promotes a sustainable forest management through the commercial plantations of B. glabrifolia.
Findings/conclusions: The project is viable considering that it has a low IRR because it is a social and ecological program to help the Valles Centrales region of Oaxaca, Mexico, recover its endemic vegetation and at the same time promote the generation of plantations of Bursera glabrifolia in the villages whose main activity is the production of alebrijes.