Resumen

GONZALEZ-DIAZ, Yudith; MILIAN-LUPERON, Lorelis  y  LONDRES-NOA, Reder. RENOVATION LINE CHOCOLATE BARS ENTERPRISE COCOA DERIVATIVES BARACOA. CUBA. RTQ [online]. 2017, vol.37, n.2, pp. 201-211. ISSN 2224-6185.

Due to the need to increase and diversify the production of chocolate, a technical and economic evaluation of the remodeling project for the chocolate tablets line of the Company Derivados del Cacao of the municipality of Baracoa, Guantanamo province, was carried out. To achieve this purpose, were made a market study, a technical study and a financial economic study. As a result of the work developed, the availability of inputs, current and future demand and the sales and sales forecast were determined and a 5 ton chocolate tablet production line was proposed by MAZZETTI RENATO SAS with this technology It will be possible to eliminate technically the difficulties existing in the plant, because it guarantees the increase and the diversification of the production, eliminates the risks of corrosion, improves the energy use, the working conditions and the protection of the environment. The initial investment required for commissioning the project is $ 3,858,119.23 and the total cost of production is $ 2,978,075,657 / a. In the economic evaluation carried out the profitability indicators are positive and favorable. The NPV is $ 9,478,133 and the IRR is 94%. The investment is recovered at 2 years and 4 months after the start of the production process and the value of the Cost Benefit Coefficient was 3,948. Finally, it was recommended to carry out the proposed investment project.

Palabras clave : cocoa; chocolate; investment; economic efficiency.

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