Estrategia financiera basada en análisis beneficio-costo para optimizar producción con madurantes químicos en Azucarera Choluteca
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Date
2025-11-06
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Publisher
Universidad Tecnológica Centroamericana UNITEC
Abstract
El propósito de esta investigación es evaluar la viabilidad económica-financiera del uso de madurantes químicos en la producción de caña de azúcar en Azucarera Choluteca, mediante un análisis beneficio-costo. Su objetivo fue proponer una estrategia financiera que optimice la producción de azúcar, mejore el rendimiento y aumente la rentabilidad. La metodología adoptó un enfoque mixto, con diseño experimental en campo y análisis financiero utilizando el VAN, la TIR y la Relación Beneficio-Costo, complementado por encuestas a técnicos agrícolas, personal administrativo-financiero y entrevistas a expertos del sector azucarero junto a una revisión documental cuantitativa. Los resultados revelan una producción con tratamiento Roundup de 16 toneladas de azúcar por hectárea con un Beneficio-Costo de 1.28, representando un incremento del 22.42%, con un VAN promedio de L193.80 millones, una TIR del 64%. Concluyendo que el uso de madurantes químicos es económicamente viable y financieramente rentable, recomendando su implementación acompañada de un monitoreo técnico para maximizar su rentabilidad.
The purpose of this research is to evaluate the economic and financial viability of using chemical ripeners in sugarcane production at Azucarera Choluteca, using a benefit-cost analysis. Its objective was to propose a financial strategy to optimize sugar production, improve yield, and increase profitability. The methodology adopted a mixed approach, with a field experimental design and financial analysis using NPV, IRR, and the Benefit-Cost Ratio, complemented by surveys of agricultural technicians, administrative and financial personnel, and interviews with experts in the sugar sector, along with a quantitative documentary review. The results reveal a production with Roundup treatment of 16 tons of sugar per hectare with a Benefit-Cost Ratio of 1.28, representing an increase of 22.42%, with an average NPV of L193.80 million and an IRR of 64%. Concluding that the use of chemical ripening agents is economically viable and financially profitable, recommending its implementation accompanied by technical monitoring to maximize its profitability.
The purpose of this research is to evaluate the economic and financial viability of using chemical ripeners in sugarcane production at Azucarera Choluteca, using a benefit-cost analysis. Its objective was to propose a financial strategy to optimize sugar production, improve yield, and increase profitability. The methodology adopted a mixed approach, with a field experimental design and financial analysis using NPV, IRR, and the Benefit-Cost Ratio, complemented by surveys of agricultural technicians, administrative and financial personnel, and interviews with experts in the sugar sector, along with a quantitative documentary review. The results reveal a production with Roundup treatment of 16 tons of sugar per hectare with a Benefit-Cost Ratio of 1.28, representing an increase of 22.42%, with an average NPV of L193.80 million and an IRR of 64%. Concluding that the use of chemical ripening agents is economically viable and financially profitable, recommending its implementation accompanied by technical monitoring to maximize its profitability.
Keywords
Análisis beneficio-costo, Caña de azúcar, Madurantes químicos, Rentabilidad, Sacarosa