Costo de oportunidad en la implementación de una certificación internacional para una empresa de exportación de aromáticas condimentarías
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Date
2020-05-07
Authors
Castañeda Alarcón, David
Atehortúa Rodríguez, Lina María
Advisors
Quirama Estrada, Uvenny
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
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Abstract
El presente trabajo de grado, tiene como objetivo evaluar para la empresa Aromassence S.A.S los costos y beneficios de adquirir un certificado internacional para la exportación de aromáticas a México. En el cual, se emplea como técnica una proyección económica donde se tiene en cuenta las ventajas al adquirir un registro INVIMA para su exportación, bajo el enfoque de investigación cuantitativo de tipo exploratorio. El procedimiento utilizado fue identificar la posible demanda y costos que generaría comercializar las aromáticas condimentarías a México, luego se relaciona la información con los estados financieros donde se obtengan los posibles ingresos y costos base a esto crear un flujo de caja descontándolo a valor presente, obteniendo la rentabilidad asociada al proyecto. En el desarrollo del presente documento se realiza una proyección a 5 años dando como resultado, para el año 2025 la empresa Aromassence S.A.S ha tenido que cumplir el 70% con respecto delas exportaciones estimadas a México de aromáticas condimentarías, siendo $107.011.982 millones de pesos colombianos de flujo de efectivo totalmente libre. Concluyendo que adquirir el certificado internacional provee de manera significativa el crecimiento económico de la compañía y de Colombia.
The objective of this undergraduate project is to evaluate for the company Aromassence S.A.S the costs and benefits of obtaining an international certificate for the export of aromatics to Mexico. In which, an economic search is used as a technique where the costs associated with acquiring an INVIMA registration for export are taken into account, under the quantitative exploratory research approach. The procedure used was to identify the possible demand and costs that would be generated by commercializing the aromatic seasonings in the country of Mexico, then the information is related to the financial statements where the possible income and costs are obtained, based on this, creating a free cash flow So a present value is brought, obtaining the profitability of the project. In the development of this document, a 5-year projection is carried out, giving as a result that by 2025 the company has reached 70% with respect to exports to Mexico of aromatic condiments, being $ 107,011,982 million Colombian pesos of flow totally free cash. Concluding that acquiring the international certificate significantly provides the economic growth of the company and of Colombia.
The objective of this undergraduate project is to evaluate for the company Aromassence S.A.S the costs and benefits of obtaining an international certificate for the export of aromatics to Mexico. In which, an economic search is used as a technique where the costs associated with acquiring an INVIMA registration for export are taken into account, under the quantitative exploratory research approach. The procedure used was to identify the possible demand and costs that would be generated by commercializing the aromatic seasonings in the country of Mexico, then the information is related to the financial statements where the possible income and costs are obtained, based on this, creating a free cash flow So a present value is brought, obtaining the profitability of the project. In the development of this document, a 5-year projection is carried out, giving as a result that by 2025 the company has reached 70% with respect to exports to Mexico of aromatic condiments, being $ 107,011,982 million Colombian pesos of flow totally free cash. Concluding that acquiring the international certificate significantly provides the economic growth of the company and of Colombia.
Description
Evaluar los costos y beneficios de adquirir un certificado internacional para la exportación de aromáticas a México.
Keywords
Exportación, Certificación internacional, INVIMA, México, Proyección financiera, Export, International certification, INVIMA, Mexico