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Abstract

This financial evaluation emerges from the need of the green coffee processing and marketing company in the state of Veracruz to install a wet process with an “ecological module”, with a capacity of 240 quintales, in the 1999-2000 harvest. The study of the availability of raw material found that the processing plant began operating at 40% of its installed capacity, which increased 20% a year depending on the quantity of coffee fruits gathered. In the evaluation, it was determined that during the useful life of the project at a 12% rate of update, an internal rate of profitability of 34% was obtained, indicating that the project is viable. The benefit-cost ratio calculated is 1.04, the calculated investment-capital is 2.42, and the net profit of the project is $2,740,496.00. With the analysis of sensitivity, the project under study was found to be very sensitive to cost increases and reductions of 5% in profits. The product obtained in this processing plant, high altitude coffee, is quality coffee that receives a bonus price on the international market.