Resumo

VASQUEZ-GARCIA, Adela et al. Profitability analysis of an integrating company of pine wood utilization. Rev. Mex. Cienc. Agríc [online]. 2017, vol.8, n.3, pp.649-659. ISSN 2007-0934.  https://doi.org/10.29312/remexca.v8i3.38.

Small and medium-sized companies have to find a way to keep up competing with large companies, as they have upgrade their markets leading to the disappearance of many of them; and integrating companies have emerged with the purpose of grouping small and medium-sized companies so through this union they would obtain profitability and competitiveness advantages. The financial profitability of pine harvesting of an integrating company located in Ixtlán de Juárez, Oaxaca, was evaluated using surveys to gather information and to perform the financial profitability assessment as an integrating company by calculating indicators as net present value (NPV), Internal return rate (IRR), cost benefit ratio. The results obtained were: NPV= 481 952.4, IRR= 33% and cost benefit ratio= 1.01. It was found that during the useful life of the project at an updating rate of 31%, a net profit of 481 952.4 Mexican pesos will be obtained. Regarding to the cost/benefit ratio to an update of 31%, for invested peso there will be 1.01 cents of benefits and over the project existance and according to the results of the IRR the investment would be recovered and an average profitability of 33% would be obtained. These indicators show that the company has a positive financial return.

Palavras-chave : competitiveness; integrating company; indicators; financial profitability.