Análisis de implementación de la tecnología IQF en planta procesadora Avícola de la Cruz
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Date
2025-12-01
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Tecnológica Centroamericana UNITEC
Abstract
El presente estudio analiza la viabilidad técnica y financiera de la implementación de la tecnología de congelación rápida individual (IQF, por sus siglas en inglés) en la planta procesadora avícola de la cruz, ubicada en Honduras. Actualmente, la empresa comercializa únicamente pollo fresco, lo que limita su vida útil, su alcance de mercado y su rentabilidad, además de generar mermas durante el transporte y la distribución. Ante este contexto, el estudio evalúa la incorporación del sistema IQF como una alternativa estratégica para mejorar la conservación del producto, preservar sus propiedades organolépticas y fortalecer la competitividad empresarial. La metodología utilizada es de enfoque misto, con predominio cuantitativo y díselo no experimental de tipo transversal y descriptivo. El análisis técnico consideró el proceso productivo, los requerimientos de infraestructura, el consumo energético y el cumplimiento de normativas de inocuidad alimentaria. El análisis financiero se desarrolló mediante la proyección de flujos de caja y la aplicación de indicadores económicos clave, tales como el Valor Actual Neto (VAN), la Tasa Interna de Retorno (TIR) y el período de recuperación de la inversión. Los resultados evidencian que el proyecto presenta un VAN positivo, lo que confirma su viabilidad financiera. Además, la TIR estimada es del 48.58%, significativamente superior al costo de capital, lo que confirma que la implementación de la tecnología IQF es una inversión rentable y estratégica para fortalecer la competitividad y eficiencia de la planta procesadora. Asimismo, se identifican beneficios operativos relevantes, como la reducción de mermas, la ampliación de la vida de anaquel del producto y un incremento en la rentabilidad de la empresa.
This research analyzes the technical and financial feasibility of implementing Individual Quick Freezing (IQF) technology in the La Cruz poultry processing plant, located in Honduras. Currently, the company markets only fresh chicken products, which limits shelf life, market reach, and profitability, in addition to generating losses during transportation and distribution. In this context, the study evaluates the incorporation of the IQF system as properties, and strengthen business competitiveness. The methodology adopted follows a mixed approach, with a predominance of quantitative analysis and a non-experimental, cross-sectional, and descriptive research design. The technical analysis considered the production process, infrastructure requirements, energy consumption, and compliance with food safety regulations. The financial analysis was carried out through projected cash flows and the application of key economic indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), and the investment payback period. The results show that the project presents a positive NPV, confirming its financial feasibility. In addition, the estimated IRR is 48.58%, significantly higher than the cost of capital, confirming that the implementation of IQF technology is a profitable and strategic investment to strengthen the competitiveness and efficiency of the poultry-processing plan. Furthermore, relevant operational benefits were identified, including reduces losses, extended product shelf life, and increased company profitability
This research analyzes the technical and financial feasibility of implementing Individual Quick Freezing (IQF) technology in the La Cruz poultry processing plant, located in Honduras. Currently, the company markets only fresh chicken products, which limits shelf life, market reach, and profitability, in addition to generating losses during transportation and distribution. In this context, the study evaluates the incorporation of the IQF system as properties, and strengthen business competitiveness. The methodology adopted follows a mixed approach, with a predominance of quantitative analysis and a non-experimental, cross-sectional, and descriptive research design. The technical analysis considered the production process, infrastructure requirements, energy consumption, and compliance with food safety regulations. The financial analysis was carried out through projected cash flows and the application of key economic indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), and the investment payback period. The results show that the project presents a positive NPV, confirming its financial feasibility. In addition, the estimated IRR is 48.58%, significantly higher than the cost of capital, confirming that the implementation of IQF technology is a profitable and strategic investment to strengthen the competitiveness and efficiency of the poultry-processing plan. Furthermore, relevant operational benefits were identified, including reduces losses, extended product shelf life, and increased company profitability
Keywords
Tecnología, IQF, Congelación rápida, Industria Avícola, Financiera